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举证责任的内涵不仅包括客观说服责任 ,即败诉风险责任而且包括主观推进责任 ,它的内涵界定不应是单一的 ,而应是双重的。它是我国举证责任制度建立的基础 ,关于举证责任的分配原则与民事诉讼举证责任的分配原则表面上是对立的、倒置的 ,但实质上是一致的 ,“谁主张 ,谁举证”这一基本论理 ,在行政诉讼领域同样适用。
The connotation of the burden of proof includes not only the objective responsibility to convince, that is, the risk of losing the responsibility and including the responsibility to promote subjectively, its connotation should not be defined as a single, but should be double. It is the basis for the establishment of the system of burden of proof in our country. The principle of the distribution of the burden of proof and the principle of distribution of the burden of proof in the civil lawsuit appear to be opposite and upside-down, but they are essentially the same. “Who advocates and who evidences” Reasoning, the same applies in the field of administrative proceedings.