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土地承包经营权与坟墓主人格利益的冲突,是当今乡村社会殡葬用地纠纷频发的主要原因,美、韩等国司法实践中确立的坟墓役权制度值得我们学习借鉴,我国民族地区也自发形成了一些解决殡葬用地纠纷的习惯法则;国家应当尊重这些民间习惯法则并适时予以吸收利用,以此作为建构中国坟墓役权法律制度的理论渊源。
The conflict between the land contractual management right and the interest of the grave host personality is the main reason for frequent disputes over funeral and interment in rural society today. The system of grave service in the judicial practice of the United States and South Korea deserves our reference, and the ethnic region in our country spontaneously formed Some customary law to solve the disputes of funeral and interment land; the state should respect these folk custom laws and absorb them in time, as the theoretical origin of constructing the legal system of Chinese grave service.