对我国遗嘱自由的立法建议

本文建议缩小中国遗嘱自由法律条文与实践中的差距,借鉴外国民事立法限制遗嘱人在一定期限的赠予行为。确立扩大赠与和遗嘱无效的法定情节,确立无因赠与的法律概念,加大对无因赠与的限制并加大赠与税收的比例。加强执法环节、强化监督机制。确立遗产主管机关。建立遗产管理制度。

A Legislation Proposal of Testament Freedom

This paper proposes to narrow the gap between freedom of the Chinese legal provisions and the legal practice, by learning foreign civil legislative restrictions on the bequest in a specified term. some significant practice are: a legal concept of "non-reason bequest" should be stipulate; the "non-reason bequest" should be restricted and higher gift tax levied; law enforcement and supervision should be intensified; competent authorities and administration system of estate should be established.