Analysis Of The Tax Burden Of Proof In Administrative Proceedings

Tax universal, compulsory and free sex. Different perspectives and at this stage because of the benefits of tax law is imperfect, resulting in tax controversy is inevitable. Tax administrative proceedings as a last resort to resolve tax disputes, both to protect the basic rights of taxpayers, but also to achieve tax equity, to ensure effective completion of state tax revenue." Burden of proof lies, lies lost. " As the burden of proof in tax litigation in the reasonable distribution, the outcome of litigation has a direct impact, is the plaintiff and defendant are both very important issues of concern. Study the distribution of tax litigation the burden of proof rules, whether the taxpayer or the state has very important significance.As the tax administration has its own different characteristics of the case, so the tax burden of proof allocation rules for administrative proceedings administrative proceedings with the general requirements, this paper in a clear burden of proof in tax litigation and the concept and basic properties, based on the sum distribution of tax litigation the burden of proof should follow the basic principles; By studying the situation, analysis of the tax burden of proof of lack of administrative proceedings, and made reference to relevant legislation, improve China's foreign tax burden of proof in administrative proceedings reference recommendations.