On The Cognizance And Application Of Tax Administration Enforcement Evidence

Evidence, the real situation of all cases of the fact, which is very important in the judicial activities and Administrative execution. it is a kind of authority conferred by law to manage the state affairs, hence the government sectors should undertake the obligation to act according to law. Over the years, the tax authorities have done much work in tighten collecting taxes according to law, tighten collection and management, indemnity rights of taxpayers, and make a great contribution on promoting standardization and the legalization of tax administration enforcement. However, ill-defined problem still remain. At present, the most prominent is very fuzzy to the evidence understanding .The evidence analysis of case administration department is Clear and unified .They refer to the evidence of Criminal and Civil law to carry on the discussion . Tax authorities in the practical work always ignore evidence, Even regards the clue as the evidence. Tax administration enforcement evidence is one of important part of tax authorities'Administrative enforcement, firstly, which pertains to the strategic thinking"rule the country by law,"administration according to law","indemnity the rights of taxpayers"; secondly, which also pertains to the thinking"vindicate visualize"to ensure that we are not illegal administrative, to ensure that our law enforcement officers do not make mistakes. Because the tax authorities'administrative enforcement without insufficient evidence not only indemnity the interests of behavior object, but also seriously tax authorities will be inquired by"State Compensation Law". Thus it can be seen, from the angle of improving enforcement, based on the analysis of the enforcement evidence from the angle of the relationship between tax administration enforcement evidence and judicial evidence and the evidence cognizance and application to improving evidence system to solve the problem in practice.This thesis is divided into four parts and conclusions.Part A, an overview of tax administration enforcement evidence.In this section, the authors firstly define the tax administration enforcement evidence, including authority's evidence collection amenable to process and taxpayer's query. Then divide all forms of evidence into documentary evidence, audio-visual materials, witness testimony, the parties presented expert conclusions, inquisition, on-site transcripts; according to the management style which is divided into daily collection and management evidence, evidence of tax assessed, tax inspection forensic evidence, and an investigation and the redeployment of the evidence. And further analysis the relationship between tax administration enforcement evidence and judicial evidence, tax administration enforcement evidence is the basis of determining facts, which is not the evidence in the judicial procedure. It is a kind of particularity; meanwhile it also has got the judicial finality, which is the same with judicial evidence.Part B, the cognizance of tax administration enforcement evidence.The administration confirms the fact should accord to confirm its authenticity, legitimacy and relevance of the evidence which is collected by them and then make a specific tax administrative enforcement. The evidence which has not got all three parts is inefficacy. First, authenticity, including the sources of evidence must be reliable and content of the evidence of the credibility; second, legitimacy, including enforcer, form of evidence ,and procedure should be within the law; and third, relevance, which means logical relationship between evidence and the fact.Part C, the application of tax administration enforcement evidence.The author focus on following four parts to discuss how to use those confirmed evidence: the object of proof, the burden of proof and standards of proof. Firstly, the object of proof: (1) capacity as a subject of law; (2) illegal facts and subjective motivation; (3) the time, place, means, and consequences of violations; (4)tax-management and procedure; (5)plot of extenuation; (6) extent of injury and party's attitude. Second the burden of proof, which is emphasis on objective angle. Party who can not offer evidence should bear a significantly adverse effect. Third, the standard of proof, which is between preponderance of proof and beyond any reasonable doubt, and the viewpoint of protecting the interests of the taxpayer's is more inclined to adopt a "beyond reasonable doubt" standard of proof. Fourth, the proof method: including direct proof method, indirect proof, and synthesis proof method. And emphasis synthesis proof method in practice is just a kind combination of direct and indirect proof method.Part D, points for attention of the cognizance and application of tax administration enforcement evidence.In practice, openness, intendance, efficiency and safeguarding evidence are all the points for attention. How to balance the interest between public and individuals is very important. The conclusion of the article is, evidence of tax case is significant part of administration enforcement. Whereas the deletion of tax administration enforcement evidence rules, author suggests to establish uniform standard. The discussion of the application of tax administration enforcement evidence caused appreciation of real work.