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我国行政诉讼法对于举证责任的规定只有一条,即第32条规定:“被告对作出的具体行政行为负有举证责任,应当提供作出该具体行政行为的证据和所依据的规范性文件。”但这并不意味着所有证明对象都由被告负举证责任。笔者认为,在行政诉讼中,同样存在举证责任的分担问题,因为举证责任一概由被告负担不仅不符合公正、效益、效率的价值目标,而且也是违背诉讼自
China’s administrative procedure law has only one provision on the burden of proof, that is, Article 32 stipulates: “The defendant has the burden of proof on the specific administrative act and shall provide evidence and the normative documents upon which the specific administrative act is based.” "But that does not mean that all of the evidentiary subjects are defendants in the burden of proof. The author believes that in the administrative litigation, there is also the burden of proof of the burden of sharing, because the burden of proof by the defendant is not only not only does not meet the fair value, efficiency, efficiency, value goals, but also against the lawsuit