虚假广告是眼下群众反映十 分强烈的一个问题。前不久,SK- Ⅱ化妆品因涉嫌广告欺诈被消费 者告上法庭,进一步引起了社会 各界对广告真实性问题的关注。 国务院把打击虚假广告等商 业欺诈行为列为2005年整顿和 规范市场经济秩序的重要内容之 一。但是,这项工作面临一个难 点,即举证责任问题。根据《中华 人民共和国行政诉讼法》第32条 和第54条规定,在行政诉讼当中, False advertising is now a very strong problem that the masses reflect. Not long ago, SK- Ⅱ cosmetics allegedly due to advertising fraud consumers to court, further aroused the community's concern about the authenticity of advertising. The State Department listed commercial frauds such as cracking down on false advertisements as one of the important contents of rectifying and standardizing the market economic order in 2005. However, this work faces a difficult task, namely, the issue of the burden of proof. According to Article 32 and Article 54 of the “Administrative Procedure Law of the People's Republic of China,” in administrative litigation,