证据,是判断是非曲直的重要依据。在我国行政复议实践中,为保护公民、法人和其他组织的合法权益,突出了作出具体行政行为的行政机关承担举证的义务。 Evidence, is to determine the merits of an important basis. In the practice of administrative reconsideration in our country, in order to protect the lawful rights and interests of citizens, legal persons and other organizations, the obligation of the administrative organ that undertakes the specific administrative act to bear the burden of proof has been highlighted.