税务行政诉讼中举证责任配置的现状及其改进  

The Current Situation and Improvement of the Allocation of the Burden of Proof in Tax Administrative Litigation

作　　者：侯卓[1] HOU Zhuo

机构地区：[1]中南财经政法大学法学院

出　　处：《行政法学研究》2025年第1期67-80,共14页Administrative Law Review

摘　　要：根据行政诉讼的一般法理,税务行政诉讼中的举证责任应被更多配置给税务机关,大多数案件中,法院能遵循该原理,但也存在错配情形。此外,在偷税案件等特定类型纠纷的处理中,严格依据举证责任配置格局可能导致合法不合理的后果。税务行政行为较之其他行政行为、税务行政纠纷较之一般行政纠纷都有自身的本质属性,应立足于此并结合举证责任配置的一般原理确立税务行政诉讼的举证责任配置格局,并且基于偷税案件和核定征收案件的特殊性,对这两类纠纷处理过程中的举证责任配置格局加以调整、优化。According to the general legal principles of administrative litigation, the burden of proof in tax administrative litigation should be allocated more to the tax authorities.In most cases, the courts can follow this principle, but there are also mismatches.In addition, in the handling of certain types of disputes such as tax evasion cases, strict compliance with the allocation of the burden of proof may lead to legal but unreasonable consequences.Tax administrative actions compared with other administrative acts, and tax administrative disputes compared with general administrative disputes both have their own essential attributes.Based on this and combined with the general principles of the allocation of the burden of proof, the allocation pattern of the burden of proof for tax administrative litigation should be established, and based on the particularities of tax evasion cases and approved expropriation cases, the allocation pattern of the burden of proof in the handling of these two types of disputes should be adjusted and optimized.

关 键 词：税务行政纠纷 税务行政诉讼 举证责任配置 类型化 

分 类 号：D92[政治法律—法学]