论文部分内容阅读
对税务诉讼中举证责任的分配的基本原则首先进行了探讨,在借鉴主要国家税务诉讼举证责任规则的基础上,对税务诉讼举证责任的基本规则、减轻规则和倒置规则进行了全面的研究。《中华人民共和国刑法修正案(七)》第3条规定了补税免责的规定,此条之规定,在现有刑法体系中显得较为突兀。
The basic principle of the distribution of the burden of proof in the tax litigation is firstly discussed. Based on the reference of the burden of proof in the major state litigation, the basic rules, the mitigation rules and the inversion rules of the burden of proof in the tax litigation are comprehensively studied. Article 3 of the Amendment to the Criminal Law of the People’s Republic of China (7) stipulates the provisions on the exemption from tax repayment. The provisions of this article appear to be more abrupt in the existing criminal law system.