本文结合新修订的行政诉讼法以及最高法院行政诉讼证据若干规定等司法解释的相关内容,并联系司法实践中典型案件中如何分配举证责任,达到实质性化解行政争议的目的,确保行政诉讼的各方当事人一个公平公正的诉讼环境,为以后完善行政诉讼证据制度提供实践素材和建议参考。 This article combines the newly revised Administrative Procedural Law and the Supreme Court of some evidence on administrative proceedings such as judicial interpretation of the relevant content, and in judicial practice in the typical case of how to allocate the burden of proof to achieve substantive resolution of administrative disputes, to ensure that the administrative proceedings The parties to a fair and equitable litigation environment for the future improvement of administrative litigation evidence system provides practical material and suggestions for reference.