税务行政诉讼中的举证责任文／王官飞题字／邱明强举举证责任是法律上事先设定一方当事人员有提供证据的责任，如果该当事人提不出证据就要承担败诉的责任。举证责任也是法律预先规定，在案件事实难以确定的情况下，要求一方当事人承担败诉或不利判决法律后果的诉讼制度。... The burden of proof in the tax administrative litigation / Wang Guofei inscription / Qiu Ming Qiang burden of proof is the law prior to set a party has the responsibility to provide evidence, if the party can not bear the evidence to assume the responsibility to lose. The burden of proof is also pre-set by law. In cases where the facts of the case are difficult to determine, one party is required to assume the litigation system of losing or adversely judging the legal consequences. ...