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Research On Evidence System Of Tax Administration Litigation In China

Posted on:2015-01-16Degree:MasterType:Thesis
Country:ChinaCandidate:X JinFull Text:PDF
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The taxpayer rights protection movement rising around the world since the1970s, especially in tax administration litigation system,play a important role in the protection of legitimate rights and interests of taxpayers increasingly.Follow the historical trend, tax litigation system in our country also obtained the considerable development in recent20years.Tax number of litigation in our country is "scarcity", this is different from the rising trend of international tax cases,at the same time, the winning rate of the taxation authority is generally low.Because the cause of tax cases is tax administrative relative person think that tax authority’s specific administrative act violate his interests,so the parties of tax administration litigation is constant;tax administrative litigation is complexity and professionalism,complexity embodied in tax case mark is larger,the case details is more complicated,there are many different kinds of evidence,professionalism is embodied in the cases of tax administrative needs accounting,auditing,and other multi-disciplinary knowledge background.Tax litigation evidence is all the facts that can prove real situation in the tax case material which in tax administrative penalty practice.Tax litigation evidence is a kind of special evidence materials used in tax administrative litigation,which is different from civil litigation evidence,criminal litigation evidencein,and the general administrative litigation evidence in multiple ways.Tax litigation evidence has the following characteristics:first,the tax litigation evidence had a wide range,and it’s also has a strong economic type color.Second, the tax litigation evidence sources for specific;Third,the object of tax litigation evidence is defined.The characteristics of the tax litigation evidence is the base which we study of the tax lawsuit system in our country.As the representative country of the two legal systems,the United States of American and Germany has a quite mature experience in the tax system of litigation evidence,draw lessons from these countrie’s mature experience in tax system of litigation evidence,It is of great benefit for the study of our country’s taxation litigation evidence system.Having no need for reticence,because of the center of gravity in current tax litigation system of our country is misplaced,result in this system no matter what on the design of the system,or in the implementation,especially there are major flaws in the evidence system,failed to really play its due role in protect the legitimate rights and interests of taxpayers,prevent the State Taxation cause unlawful injury to the taxpaye.Tax litigation evidence in our country there are some defects in the design of the system,mainly reflected in the following respects:(1)On the evidential burden of tax administration litigation is not perfect;(2)Standard of proof is too single;(3)The provisions of time limit for adducing evidence is not clear.Perfect the system of tax administrative litigation evidence in our country should from the following three Suggestions:(1)Perfect our country’s tax litigation burden distribution system;(2)Practice by comprehensive use of standard of proof;(3)Reasonably stipulating the time limit of proof.
Keywords/Search Tags:taxation proceeding, evidence, burden of persuasion, standard ofproof limitation of production of evidence
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