我国税务诉讼举证责任的研究.pdfVIP

内容摘要 “举证之所在，败诉之所在”，此法谚充分说明了举证责任在诉讼法中的重 要地位。古今中外，任何法律的实施都无法回避举证责任。法治文明程度越高， 有关诉讼举证责任的理论及法律规定越趋于科学。随着民主宪政、税收法治等先 进理念的普及和深入，市场经济的不断完善发展，税收征管的进一步深化，纳税 人权利意识愈发强烈，其对税收的负担比以往任何时期都更为敏感和关心。目前 我国税收法律制度的粗糙和缺位已严重地影响到依法治税的质量，尤其体现在税 务诉讼举证责任上，行政诉讼法等相关税务诉讼举证责任的原则规定与实际税收 征管和税务诉讼纷繁复杂的矛盾极不相称。税务机关、法院和纳税人围绕国家财 政利益和纳税人权益的博弈中，因标准不一而无所适从。 本文从税务诉讼的本质特征出发，采取层层推进的形式，结合税务行政诉讼 有关举证责任的理论和当前国内外关于税务诉讼举证责任的现行法律规定，通过 对目前一些税收焦点问题的思考，提出关于我国税务诉讼举证责任的一些设想。 认为在税收实体法关于税务诉讼举证责任不够完善的情况下，通过行政诉讼法（包 括司法解释）中以一般性的原则为依据对税务诉讼举证责任做出一定限度的统一 规定，有着相当的现实意义。但随着立法技术的不断发展，通过实体法来规范税 务诉讼举证责任应是立法努力的方向。 由于我国税收制度正处在转型时期，税收新生事物层出不穷，对税务诉讼举 证责任的研究也是智者见智，仁者见仁。作者希望通过对这一课题的初浅探究， 能引发更多更全面的税收法律思考，尤其是对税收程序法的关注，以求能完善我 国现行税收法制，最大限度地保证实现国家财政收入，保障纳税人的合法权益， 达到公平税负之目的。 关键词:税务诉讼 举证责任 分配 证明标准 I ABSTRACT The law proverb, where there is burden of proof, there is losing a suit, fully demonstrates the importance of the burden of proof in procedural laws. Age – crossing in the world, any law can not avoid the burden of proof. The higher the degree in civilized rule by law is , the more scientific the theory and legal provision in the burden of proof of litigation tend to be. With the popularity of advanced theory, such as democracy and the rule of tax law, with the improvement of the market economy, with the further development of the tax levying and administration, the taxpayers have stronger consciousness of right and are more sensitive to and more careful about the burden of tax than ever. So far, the crudeness and deficiency in the legal institution of China’s tax have seriously affected the quality of controlling tax according to the law, which is especially reflected by the burden of proof in taxation litigation, where the related regulation on the burden of proof in tax