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举证责任制度是各国行政诉讼法中一项决定胜诉与败诉的重要制度。税务行政诉讼是行政诉讼的组成部分,税务行政诉讼中当事人之间的举证责任分配直接决定着纳税人与税务机关在诉讼程序中所承担的举证义务和败诉风险的大小。本文简要介绍和评价了美国国内收入法典中举证责任的有关新规定,并将其与我国税务行政诉讼中的举证责任制度进行了比较。
The system of burden of proof is an important system in the administrative litigation law of all countries that determines the success and the losing of an appeal. The tax administrative litigation is an integral part of the administrative litigation. The distribution of the burden of proof between the parties in the tax administrative litigation directly determines the burden of proof and the risk of the losing of the litigation between the taxpayers and the tax authorities. This article briefly introduces and evaluates the new relevant provisions on the burden of proof in the United States Internal Revenue Code and compares it with the system of the burden of proof in China’s tax administrative litigation.