夫妻共同财产申报义务的司法适用困境与对策

Judicial application dilemma and countermeasures of spouses' joint property declaration obligation

在离婚诉讼中,为夫妻双方增设申报共同财产义务,能够在一定程度上解决夫妻共同财产举证难的问题,有利于提高财产分割的效率和公平度。基于各地法院的实践,从完善夫妻共同财产申报的适用范围、明确法院在申报程序中的职权范围、合理分配共同财产的证明责任、细化不履行申报义务的认定及其法律责任等方面,探索夫妻共同财产申报义务的实施路径。

In divorce litigation,adding the obligation to declare common property for both spouses,to some extent,can solve the problem of the vulnerable party in providing evidence for common property,and is conducive to improving the efficiency and fairness of property division.By analyzing the practices of courts in various regions,we aim to improve the scope of application for joint property declaration between spouses,clarify the scope of court authority in the declaration process,reasonably allocate the burden of proof for joint property,refine the determination of non fulfillment of declaration obligations and their legal responsibilities,and explore the implementation path of joint property declaration obligations between spouses.