论反避税调查中举证规则的适用困境及其破解  

A Brief Analysis of the Application Status of the Rules of Producing Evidence in Anti-Tax Avoidance Investigations

作　　者：周琴 刘继虎[1] ZHOU Qin;LIU Jihu(Law School,Central South University,Changsha 410083,China)

机构地区：[1]中南大学法学院,湖南长沙410083

出　　处：《湖南人文科技学院学报》2022年第2期43-47,66,共6页Journal of Hunan University of Humanities,Science and Technology

基　　金：湖南省哲学社会科学基金项目“建国初期湖南乡村基层干部群体研究(1949—1953)”(18YBA126)。

摘　　要：举证规则是案件得以妥善处理的关键指引,但反避税调查在这一指引上存在着理解和运用上的偏颇,造成了实务中税务机关的举证责任模糊不清、纳税人的举证负担过重以及证明标准适用混乱不一致等尴尬局面。秉持问题导向措施的原则,完善举证规则在反避税调查中的适用可以通过以下几个方面来进行:一是明确税务机关承担举证责任意义;二是界定纳税人的举证责任边界;三是构建一元多层化的证明标准体系。The rules of proof are a key guideline for the proper handling of cases.However,there are biases in the understanding and application of this guideline in anti-tax avoidance investigations,resulting in the ambiguity of the tax authorities’burden of proof in practice,the taxpayers’burden of proof,and chaotic and inconsistent application of standards of proof,and other embarrassing situations.Adhering to the principle of problem-oriented measures,improving the application of proof rules in anti-tax avoidance investigations can be carried out in the following aspects.The first is to clarify the significance of the tax authority’s burden of proof;the second is to define the boundaries of the taxpayer’s burden of proof;and the third is to build a unity multi-layered certification standard system.

关 键 词：反避税调查 举证责任 证明标准 协力义务 

分 类 号：D922.22[政治法律—经济法学]