税务诉讼举证责任问题研究

发布时间：2018-04-24 14:32

本文选题：税务诉讼 + 举证责任　；参考：《新疆大学》2015年硕士论文

【摘要】：税收对每个国家来说都是很重要的,税收能够用之于民的前提条件是“取之于民”,税收取之是否有道关乎每个纳税人切身利益,当面对税务机关不合理甚至违反税收法律的行政行为是时,诉诸于法院是维护纳税公民合法权益的最后途径,诉讼中主要的是提出证据、对证据的真实性进行核实,究竟由哪一方当事人举证对诉讼中证的质量有一定的影响。诉讼活动进程中举证责任在原被告之间如何分担直接影响着诉讼结果,也对国家和纳税人的利益有影响。起初在深入分析和探讨该规则内涵的基础上,探讨我国现有的行政诉讼法、相关司法解释以及税收相关立法中涉及该规则的规定内容进行,进而对我国在规则方面的具体规定有了宏观的把握,结合我国税务诉讼现实案例,阐释了其不足的几点:被告的举证责任负担过重、推定课税制度不健全、缺少调整规则等;借鉴国外相关国家、地区行政法及税法立法和司法规定,从这三大方面:举证责任的基本规则、减轻规则和倒置规则,对完善我国涉税争议诉讼中所负提供证据的负担规则进行论述,为我国税法完善和解决实际争议提供理论上的帮助。
[Abstract]:Taxation is very important to every country. The prerequisite for tax revenue to be used by the people is "to take it from the people." whether the tax is collected is in the vital interests of every taxpayer. When confronted with an administrative act of unreasonableness or even violation of tax laws by tax authorities, recourse to the court is the last way to safeguard the legitimate rights and interests of tax paying citizens. The main thing in the lawsuit is to present evidence and verify the authenticity of the evidence. Which party has a certain effect on the quality of evidence in litigation. How to share the burden of proof among the original defendants in the process of litigation directly affects the outcome of the proceedings, and also has an impact on the interests of the state and the taxpayers. At first, on the basis of in-depth analysis and discussion of the connotation of this rule, the contents of the existing administrative procedure law, relevant judicial interpretation and tax related legislation in China are discussed. Then we have a macroscopic grasp of the specific provisions of the rules in our country, combined with the actual case of tax litigation in our country, to explain its shortcomings: the burden of burden of proof of the defendant is too heavy, the presumption of taxation system is not perfect, the lack of adjustment rules and so on; Drawing lessons from the legislation and judicial provisions of administrative law and tax law of foreign countries and regions, from these three aspects: the basic rules of burden of proof, the rules of mitigation and inversion, This paper discusses the burden rules of providing evidence in the litigation of tax disputes in our country, and provides theoretical help for the perfection of tax laws and the resolution of actual disputes in our country.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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