离婚诉讼中夫妻共同财产申报义务研究——以2022年修订的妇女法第67条为中心  

A Research on Spouses’ Declaration Obligation of Joint Owned Property in Divorce Proceedings: Centered on Article 67 of Amendment 2022 of the Women’s Law of PRC

作　　者：蒋月[1,2,3] JIANG Yue

机构地区：[1]厦门大学法学院、马克思主义学院 [2]厦门大学妇女/性别研究与培训基地 [3]中国法学会婚姻家庭法学研究会,361005

出　　处：《中华女子学院学报》2023年第2期52-61,共10页Journal of China Women＇s University

摘　　要：2022年修订的《妇女权益保障法》第67条增设离婚诉讼夫妻双方向法院申报全部夫妻共同财产的义务,以适应夫妻共同财产日趋复杂和平衡当事人双方能力差异之需,也是节约司法资源和促进司法公平之举。夫妻共同财产制终止时,当事人双方客观全面说明财产情况,本是平等共同所有权人应有之义务,以往全依赖于“谁主张、谁举证”的规则逻辑不甚合理。在离婚及涉及财产分割分配诉讼中,德国、美国也都有要求当事人说明家庭财产或者全部财产的相关机制。为进一步增进夫妻共同财产认定与分割的公平,提议法院加强依职权查证和委托调查,由最高人民法院以司法解释形式统一明确该财产申报的范围和形式,及时处罚不实申报行为;国家立法机关通过立法解释将该制度扩大适用于婚内分割夫妻共同财产案件。Article 67 of the revised Law of PRC on the Protection of Rights and Interests of Women adopted in 2022adds the obligation of both husband and wife to declare all of the joint owned property to the court in divorce proceedings, so as to meet the increasing complexity of joint ownership of property between husband and wife as well as the need to balance the differences in the abilities of the parties, and meantime, it is a move to save judicial resources and promote judicial fairness. When the joint property regime of husband and wife is terminated, the parties should objectively and comprehensively explain the property situation, which is the obligation of equal co-owners. In contrast, the rule of "the party bringing the claim should take the burden of proof" in the past has been proved to be unreasonable. There are also institutional mechanisms for parties to explain family property or all property in divorce and litigation involving the division and distribution of property in Germany and the U.S. In order to further enhance the determination and division fairness of the joint property between husband and wife, it will be better if the court increases ex officio investigations and commissioning investigation. It is proposed that the Supreme People’s Court of PRC uniformly clarify the nature, scope and form of the declaration in the form of judicial interpretation, and increase the punishment for false declaration, and the national legislature should extend the application of the system by legislative interpretation to cases involving the division of joint property within marriage.

关 键 词：离婚诉讼 夫妻共同财产 申报义务 立法理由 司法适用 

分 类 号：D923.8[政治法律—民商法学]