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举证责任要求原告或者被告一方就自己或对方的主张提出证据,负有证明的责任。由于行政机关对案件真实性证明的能力明显高于纳税人一方,因此有行政机关就案件承担举证责任更加体现出经济性。法经济学者汉德提出的汉德公示普遍适用于过失责任。汉德公式可以推广运用,将汉德公式运用到涉税诉讼的举证责任中,以汉德公式阐释了行政机关举证责任、纳税人举证责任的经济原因。
The burden of proof requires that the plaintiff or the defendant bear the burden of proof on the claim of oneself or the other. Since the administrative organ’s ability to prove the authenticity of the case is obviously higher than that of the taxpayer, it is more economical for an administrative organ to shoulder the burden of proof in case of the case. Chinese and German public opinion put forward by the legal economist Handy generally applies to the fault liability. The Hande formula can be promoted and applied. The Hande formula is applied to the burden of proof in the tax-related litigation. The Hande formula is used to explain the economic reasons for the burden of proof and the taxpayer’s burden of proof.