Research On The Burden Of Proof In Tax Administrative Litigation

This article from the concept and characteristics of the tax burden of proof in administrative litigation,first introduced the general theory of how the tax burden of proof in administrative litigation,and then analyzes the tax burden of proof in administrative litigation in our country and practical situation,the relevant provisions of the tax burden of proof in administrative litigation in China are put forward the main problems,and then by comparing the Anglo-American law system and common law doctrine and provisions on the tax burden of proof in administrative litigation,finally puts forward related Suggestions to perfect the tax burden of proof in administrative litigation in our country.This paper is expanded from the following four parts:The first part introduces the general theory of the burden of proof in tax administrative litigation,including the conceptual characteristics of the burden of proof in tax administrative litigation and the theoretical provisions of the standard of proof.The meaning of the burden of proof in tax administrative litigation is that the two parties of the lawsuit,tax administrative organs and tax payers to provide specific claims to prove the relevant evidence,and can not provide specific evidence to prove their claims when they need to bear a legal responsibility clearly stipulated adverse consequences;It also introduces the characteristics of the burden of proof in tax administrative litigation,such as the tax authorities bear the main burden of proof,tax evidence professional and so on;Because this part of the proof standard is relatively obscure and our country's law is relatively broad in this regard,it has supplemented the theoretical knowledge of the proof standard.The second part,first elaborated our country administrative law,tax law and relevant judicial explanation about the burden of proof of the relevant laws and regulations,through the analysis of the relevant laws and regulations of our country and the status quo of the real practice,put forward the problems existing in the tax burden of proof in administrative litigation in our country,respectively,general rules of distribution of burden of proof is not clear,no clear proof standard,onus proband inversion lack of unified regulation,push the tax system is not sound.The third part,the first narrative continental law system and Anglo-American law system general rules on the distribution of burden of proof,prove standard,onus proband inversion,push plan the tax system of relevant laws and regulations,classification comparison and analysis the two legal systems on the four aspects of the differences,sums up the suitable for our country reference section,for the fourth part puts forward Suggestions.In the fourth part,aiming at the problems raised about the burden of proof in China's tax administrative litigation,through comparing the theory and practice of the burden of proof in the civil law system and the Anglo-American law system,the author puts forward some Suggestions on improving the burden of proof in China's tax administrative litigation from four aspects.Respectively,the distribution principle of the burden of proof in China's tax administrative litigation should be constructed,the "clear and convincing" proof standard should be clearly specified in three levels,the rules for inverting the burden of proof should be uniformly stipulated,and the taxation system should be improved.