A Study On The Rules Of Proof Of Verification Collection

Taxation is the economic basis of the government machinery,and not anything else,and the government depend on its own political power in the collection of tax,tax collection has a mandatory and unpaid characteristics.According to the Japanese scholars,the state and other social public organizations are committed to providing public services to their nationals.The provision of public services in the process need to consume a lot of money,because the state is not directly engaged in the production and exchange of goods,this part of the funds is collected by the way of tax from the hands of the national collection.From these two different academic points of view,we can see that tax collection imposes a kind of extrinsic gratuitousness,but in essence,tax is the consideration received by the government for the provision of public services.On the basis of the political power possessed by the government,it is a kind of compulsory consideration.However,regardless of the operation of the state machine,or for the protection of civil rights,the importance of taxes are self-evident,and related to the survival and development of either side.In the process of tax collection,the government should ensure that taxation is fair and the principle of taxation is real.On the one hand,the tax levied by the state can not be escaped,and on the other hand,every taxpayer should be treated equally.There are many problems in the collection and approval of taxation.In this paper,the solution to this kind of problem is explored from the real life.The case in this paper is a tax litigation case brought up by Supreme Court.In the present case,the auction amount of an auction case of Guangzhou Defa Real Estate Construction Co.,Ltd.(hereinafter referred to as Defa Company)was negated by the Guangzhou Local Taxation Bureau.The negative reason was that "the tax base was obviously low and without any justification",Defa Company refused to accept the decision,then filed an administrative lawsuit,but the first instance and the second instance are lost.The process of tax dispute is the process of proof,it need the evidence,stressing the law of reason,rather than allow the power headstrong.In the process of the burden of proof in the tax dispute,the reasonable rules of proof make the tax legal relationship be maintained.This paper attempts to solve the problems in the process of collecting and approving in the reality by studying the rules of proof of taxation.The first chapter of this article,a brief introduction of the case of Defa tax dispute case,the referee gist,a brief analysis of its dispute.And then introduce the reasons for the case selection,through this case to solve the legal practice.In the second chapter,the problems in the practice of real law are analyzed through the case,and these problems are incompatible with the provisions of our law,and pave the way for the next chapter.In the third chapter,the author summarizes the relevant concepts of approved expropriation,and studies the relevant theories of the burden of proof in the premise of clarity of the concept,and explores the rules of the levy of the burden of proof.In the fourth chapter,The fifth chapter,through theoretical analysis,regression case,combined with the theory and the actual situation to solve the problem.