目次一、税务案件证据规则的内涵:问题的提出二、税务案件的证明责任:谁对事实真相负举证责任三、税务案件的证明标准:对事实真相要证明到何种程度四、税务案件证据的收集与证明:如何运用证据证据规则是指确认证据的范围、调整和约束证明行为的法律规范的总称,包括证据效力、证明责任、证明标准等内容。在税务稽查中,证据是保证案件质量的基石。但我国缺乏行政执法证据规则方面的专门制度,最高人民法院《关于行政诉讼证据若干问题的规定》虽然在一定程度上弥补了这一制度疏缺,但因行政诉讼证据与行政执法证据在证明对 First, the contents of the tax case evidence rules: the question raised Second, the burden of proof of the tax case: who bear the burden of proof on the facts Third, the tax case proof of the standard: to the extent that the facts to prove Fourth, the tax case evidence Collection and Proof: How to Use Evidence Evidence Rules refer to the general term of legal norms for confirming the scope of evidence, adjusting and binding proof behaviors, including the effectiveness of evidence, the burden of proof, the proof standard and so on. In tax audits, evidence is the cornerstone of the quality of the case. However, our country lacks a special system in the field of evidence enforcement of administrative law enforcement. Although the Provisions of the Supreme People’s Court on Several Issues Concerning the Evidence of Administrative Litigation, to a certain extent, make up for the lack of this system,