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Reflection And Reconstruction Of The Burden Of Proof System In Tax Administrative Litigation

Posted on:2020-12-26Degree:MasterType:Thesis
Country:ChinaCandidate:K RongFull Text:PDF
GTID:2416330572494177Subject:Economic Law
Abstract/Summary:PDF Full Text Request
For the past few years,with the increase of the consciousness of the right of the taxpayer,the taxation disputes occur more and more frequently.As the last resort that taxpayer uses to protect the rights of them,the number of tax administrative litigation increases year by year.Up till now,there is no proof of the distribution system of the administrative litigation of tax in our current legal system.As a result,when the court hears administrative litigation of tax,it will apply the proof of the distribution system of the administrative litigation.However,compared with the civil litigation,criminal litigation,the administrative litigation,the administrative litigation of tax has so many characteristics: tax filings are made by taxpayer,the law imposes many obligations of assistance on taxpayers,tax administrative litigation is complex and professional.If the court apply the proof of the distribution system of the administrative litigation then they hear administrative litigation of tax,it will affect the fair distribution of burden of roof and the referee to identify the facts of the case.For all the above reasons,the writer thinks it is necessary to establish a special system of burden of proof in the administrative litigation of tax.The system should follow several basal paths,including legality,certainty,flexibility,conservatism,foresight and equilibrium.At the same time,the system should establish the principle that tax authority bears the burden of proof about the fact of tax collection,tax increase,tax administrative penalty and taxpayer bears the burden of proof about the fact of deduction,tax preference,tax exemption,the flexible burden of proof system,and the burden shift of proof.The first part introduces the definition,the target,and the value orientation of the administrative litigation of tax.Next,it introduces the origin,theoretical basis,and the meaning of the burden of proof,and discriminates the concept of the burden of proof.Last,the writer teases the differences and the connection among the burden of proof in the administrative litigation of tax,the tax collection,and the reconsideration for taxation.By analyzing the differences between the administrative litigation of tax and the civil litigation and the criminal litigation and the administrative litigation,the writer emphasizes the necessity of establishing a special system of burden of proof in the administrative litigation of taxThe second part summarizes the defects of the distribution system of burden of proof in tax administrative litigation through analyzing the Guangzhou Defa Real Estate Co.,Ltd vs Inspection Bureau of Guangzhou Local Taxation Bureau.The defects include mechanically copying the provisions of the administrative procedure law,and lacking of adjusting and inverting rules of burden of proof.The third part points out the defects of the distribution system of burden of proof in tax administrative litigation,it includes mechanically copying the provisions of the administrative procedure law,and lacking of adjusting and inverting rules of burden of proof.On this basis,the writer suggests the burden of proof of the administrative litigation of tax should follow several basal paths,including legality,certainty,flexibility,conservatism,foresight and equilibrium.The forth part aims at the defects of the burden of proof of the administrative litigation of tax,it also pints out that the system should establish the principle,the flexible burden of proof system,and the burden shift of proof.
Keywords/Search Tags:Administrative litigation of tax, Burden of proof, Empirical research
PDF Full Text Request
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