《中华人民共和国行政诉讼法》第二十五条第一款和第三十二条分别规定:“公民、法人或者其他组织直接向人民法院提起诉讼的,作出具体行政行为的行政机关是被告”;“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”。举证责任是诉讼当事人提出证据 Paragraphs 1 and 32 of Article 25 of the Administrative Procedure Law of the People’s Republic of China stipulate respectively that: “Where an individual, a legal person or any other organization directly institutes legal proceedings in a people’s court, the administrative organ that makes the specific administrative act is the defendant” ; “The defendant shall bear the burden of proof for the specific administrative act it has made and shall provide the evidence and the normative documents upon which the specific administrative act was taken.” The burden of proof is that the litigant submits evidence