Study Of Evidence In Tax Administration Proceedings

Research on the evidence of tax administrative proceedings should be on the base of specificity of administrative action of taxation. In mainland of China, tax administrative proceedings cases are exiguous, the upward trend of international tax cases is inconsistent to the lack of internal tax cases in current practice, and pure tax disputes reconsideration in advance has great influence on its convenience, complexity and speciality. The rule of normaljudical tax disputes reconsideration in advance doesn't gain any superiority. On the contrary, it has some negative influence on legal case handling, the complexity mainly reflects in the following aspects: the great quantity of subject matter, the complex details of a case and the variety of evidence. Meanwhile, its specialty reflects in the demands for professional background on accounting and audit. According to its particularity, from my personal point of view, the evidence must obtain the following features: economical efficiency, specificality of orientation, the limitation and selectivity on content. The evidence of administrative action of taxation is featured as its economic characters. Tax actions are on the premise of economic activities. And the economic records are the main evidence of administrative action of taxation. The specificality of evidence orientation reflects that the two parties have different possess of evidence. The limitative and selectivity of contents reflects the filtration of the judicial tax disputes evidence while collecting and handing in.The evidence of tax administrative proceedings is economic and administrative materials which can explain and prove the facticity of the case. The 31rd clause of the Administrative Procedure Law stipulates the varieties of the evidence of administrative action of taxation tax administrative proceedings: documentary evidence, material evidence, media evidence, testimony of witnesses, litigant's statement, expert conclusion, record of investigation and examination of the scene of a crime and records made on the scene. Tax administrative proceedings are one kind of administrative proceedings. Its statutory category is same as the administrative proceedings'. But in practice, documented evidence, litigant's statement and expert's conclusion, which contain a great variety, are principal. If it is fully operated according to the categories of the administrative action of taxation evidence, similar evidence will be in different evidence categories. Moreover, the evidence existing in all materials might be rejected by the court and problems could be cause by this. Attention should be paid to the flexibility and convenience of the operation of evidence, and to the integrality and systematicness while collecting the evidence. On the basis of the current classification of evidence, one certain evidence would be in different evidence categories, which is inconvenient to prove one concreteissue and is against its demand for efficiency. Therefore, the classifications can be the following categories in practice: economic exchange record, identification of judicial accounting and files from reconsideration.Evidence, regarded as the ridgepole of laws, is the reliable cornerstone of litigation. The sources, the collection of the evidence, examination and ascertainment of evidence and how to use them in the cases are all called the rules of evidence. According to the characters of administrative proceedings and Provisions of Administrative Proceedings Evidence, the rules of evidence for the tax administrative proceedings include rules of evidence collection, rules of quote, rules of cross-examination and rules of authentication. Though there are various views on the issue of burden of proof in tax administrative proceedings, few laws have been promulgated to regulate this issue. So this kind of cases is normally dealt with the interrelated provisions in Administrative Procedure Law of the People's Republic and Administrative provisions of the Evidence. Tax department and taxpayers take on different responsibilities, both collecting evidence and then presenting to the people's court. The count is in charge of examining, saving, adopting the evidence. They can also directly collect relevant evidence when necessary.The evidence system of the Tax administrative proceedings has some design defect:Ⅰ. The defendant undertakes the burden of proof;Ⅱ. The classification of evidence lacks practical operability;Ⅲ. The standard of evidence is unclear and inflexible. In order to perfect the Tax administrative proceedings, we should go with a view of the particularity of the evidence of the Tax administrative proceedings and administrative proceedings, which is more economic, professional and complex.Ⅰ. The defendant undertakes the burden of proof while the complaint undertakes secondary liability;Ⅱ. Attentions to account verification and taxation files;Ⅲ. To use the standard of proof synthetically .