The Burden Of Proof In Taxation Litigation Of China

The law proverb, where there is burden of proof, there is losing a suit, fully demonstrates the importance of the burden of proof in procedural laws. Age - crossing in the world, any law can not avoid the burden of proof. The higher the degree in civilized rule by law is , the more scientific the theory and legal provision in the burden of proof of litigation tend to be. With the popularity of advanced theory, such as democracy and the rule of tax law, with the improvement of the market economy, with the further development of the tax levying and administration, the taxpayers have stronger consciousness of right and are more sensitive to and more careful about the burden of tax than ever. So far, the crudeness and deficiency in the legal institution of China's tax have seriously affected the quality of controlling tax according to the law, which is especially reflected by the burden of proof in taxation litigation, where the related regulation on the burden of proof in taxation litigation is not completely commensurate to the numerous and complicated contradictions in the actual tax levying and administration and taxation litigation. The tax authorities, court and taxpayers don't know what course to take revolving around financial benefit and right because of different criteria.In this paper, based on the essential characteristics of the taxation litigation, using the form to advance level by level, combined with the related theory of burden of proof in administrative litigation and taxation administrative litigation and the age - crossing current legal regulation about the burden of proof in taxation litigation, by thinking about some present focal problem about taxation, some tentative ideas about the burden of proof in taxation litigation of our country are put forward. The author thinks that since the burden of proof about taxation litigation in the Taxation Entity Law is not perfect, it has a practical significance to set up a limited unified regulation through the administrative litigation law ( including judicial interpretation ) based on the principle of generality. But with the constant development of legislative technique, it should become the direction of making legislative efforts to standardize the burden of proof about taxation litigation through the Entity Law.As our country's taxation institution is in the transnational period, the new things in taxation emerge in an endless stream. So opinions differ from each other about the research into the burden of proof of taxation litigation. The author, by making a narrow inquiry into this subject, hopes to bring about more thorough thoughts into taxation law, especially concern about the tax procedural law, in order to improve the existing rule of tax law, ensure to realize financial income as soon as possible, guarantee the legitimate rights and interests of taxpayers, and reach the goal of fair taxation.