Case Analysis On The Distribution Of Burden Of Proof In Tax Litigation

Tax is a kind of legal violation from the state to citizens’ personal property Therefore, in the tax collection and management, the protection of the rights of taxpayers must be valued.Litigation is the last line of defense for taxpayers to remedy their rights, and the burden of proof plays important role in the success or failure of the proceedings.So the research of tax litigation the burden of proof has practical significance on both taxpayers and tax authorities.Tax litigation is a part of administrative litigation, but the tax litigation is different from administrative litigation because of its complexity and multi-channel of evidence.The distribution rules of the burden of proof in China’s tax litigation still apply to the burden of proof distribution rules in administrative law, which can not adapt to the current development of tax litigation very well.The distribution rules of the burden of proof in tax litigation should not be and can not be in complete accordance with the administrative litigation.So it is necessary to redistribute the burden of proof of the current tax litigation.Starting from the social contract theory, the nature of the legal relation of the tax revenue, the taxpayer‘s right of presumption of honesty, publicans relationship evolution theory,This paper demonstrates the rationality of tax authority undertaking the burden of proofin taxation litigation; from the perspective of administrative efficiency principle, the equality of legal status, the the possibility of taxpayer’s burden of proof, reduce excessive v. angle based on taxpayers bear the burden of proof in tax litigation, Reduction of excessive litigation,the paper expresses The reasons of taxpayer should take the burden of proof in tax litigation.This paper makes an empirical research in the from of case, analyzing the situation that taxpayers bear the burden of proof and the reduction and inversion of the burden of proof, to establish the basic framework of the burden of proof allocation principle in tax litigation: the tax authorities shall bear the burden of proofon the basic taxation elements, the facts of Taxation in favor of the tax authorities, tax penalties, tax enforcement and tax preservation measures,among which, the tax authorities bear non-transferable burden of the basic facts of taxation beneficial to themselves, The taxpayer shall bear the burden of proofon beneficial to their own tax facts, whether meet the prosecution condition or not, administrative omission and administrative compensation.There also exist some ways like gauge taxation, laws and regulations, consultation between the two sides to reduce the burden of proof of both parties andthe special cases of inversion of burden of proof where the judge considers the balance of individual cases.the concept oftaxpayer’s duty of association emerges again in some case of reducing the burden of proof,which is often wrongly regarded as the burden of proofin practice.So this paper analyzes the difference between the taxpayer’s tax Assistance obligation and the burden of prooffrom their natures and consequences if the taxpayer does not perform the tax obligations and the burden of proof. At the same time,since the fulfillment of association tax obligation isthe basic sources of evidence, and it also matters much for the taxpayer. Thus, the author thinks that the association tax obligation pays very important role for the burden of proof in tax litigation, and the provisions on the taxpayer’s tax assistance obligationneeds further improve, thus puts forward some relevant suggestions.The innovation point of this paper lies in that, first of all, the paper constructed the framework of the burden of proof in tax litigation, which is different from the current tax litigation,breaking the customary understanding which the administrative authority shall bear more burden of proof in administrative litigation, and giving the tax burden of proof in litigation to both sides,stressing that the tax authorities bear the non-transferable burden of proof on tax subjects and taxation object, which may notchangeno matter under what circumstances.Secondly, it puts forward the effect of the association tax obligationon the burden of proof, aiming at the vaguepresent situation of the tax payment obligation of taxpayers in China, and the author puts forward the suggestions of improving the duty of the taxpayer’s duty of association.Finally, this paper uses the model of the cases, combining the theory and practice of the case together, can make the article more vivid, more easy to understand.The tax revenue is the main form of the financial revenue, and it is also a kind of legal deprivation to the citizen’s property right.The growing awareness of the rights of taxpayers make us start to pay attention to the protection of the rights of taxpayers.But at the same time, we also see that tax plays a more and more important role in the financial revenue of the modern countries.How to distribute the burden of proof in taxation litigationtoprotect to the greatest degree therights of taxpayer and tax authority is the problemwe need to think about.This is also the an important reason for this article.But the tax litigation is a big concept, but this paper only discusses the tax administrative proceedings in the tax litigation without expanding the scope to other areas.This is one of the limitations of this paper.In addition, although different subjects bear more than one kind of the burden of proof, due to the limitation of the length of the article, the article can only illustrate the certain situation where the certain party bear the burden of the proof, the paper can not present other situations in the form of cases.