被告承担举证责任是行政诉讼的基本制度，学者们已对此问题进行过深入的探讨，在举证规则及法院审查证据的规则方面已形成不少共识。这些研究成果对指导和监督被告举证，完成人民法院对具体行政行为合法性的审查起了重要作用。但在行政诉讼举证责任的研究中被告提供规范性文件 The defendants bear the burden of proof is the basic system of administrative litigation. Scholars have conducted in-depth discussions on this issue and many consensuses have been formed on the rules of proof and the rules for the court to examine the evidence. These research results play an important role in guiding and supervising defendants and completing the people’s court’s examination of the legitimacy of specific administrative acts. However, the defendant provided normative documents in the research on the burden of proof in administrative litigation