Research On The Application Of Standard Of Proof In Tax Administrative Litigation

With the focus of tax dispute settlement mechanism in our country begin to transfer tax,the trend of specialization of tax judicature is strengthened day by day,the number of tax related disputes increased year by year,the focus of controversy has begun to show a variety of content,the development trend of refinement.In the judicial practice of tax revenue,the disputes arising from the application of the standard of proof of tax litigation have been controversial,the facts are not clear,the lack of evidence has led to a sudden rise in the number of cases the tax authorities lost.Especially with the gradual progress of the substantive reform of the trial,the evidence of litigation is becoming more and more important.The evidences is core issue of lawsuit,and the standard of proof is the core of the evidence system.tax administrative litigation as a special kind of administrative litigation,its standard of proof applies to the general administrative litigation proof standard,However,the current law is not only the general standard of proof in administrative litigation is to make detailed provisions,but also did not take into account the particularity of tax disputes,which directly lead to the application of the standard of proof of tax administrative litigation is not standardized.From the perspective of legal text,in our country’s tax law system,the standard of tax administrative litigation proof standard is obviously insufficient,it shows that the number of legislative provisions is few,the content of the provisions is single and the operation is low,and the level of legal effect is not high and so on.From the perspective of tax law practice,in the process of tax administrative litigation,the boundary between the standard of tax administrative litigation proof and the standard of proof of criminal prosecution is not clear,the standard of tax administrative litigation and the standard of tax administration,and because of the lack of understanding of the tax administrative litigation evidence,the problems such as the quantitative advantage of tax administrative litigation evidence and the strength of evidence are confused,it has seriously hindered the process of China’s tax law,lead to increased risk of tax administrative law enforcement,tax disputes can not be effectively resolved and the judicial fairness of tax revenue is weakened.Investigate its roots,the above problems are mainly due to the fact that the tax law is professional and complex,"Light procedure" tax law enforcement thinking curing,the lack of applicable rules of tax administrative litigation proof standard.In order to improve China’s tax judicial system,and effectively protect the basic rights of taxpayers,tax administrative disputes,reduce the risk of tax law enforcement,on the one hand,should prove the facts of the dispute from the tax period,the degree of difficulty of tax certificate disputes litigation,tax administrative litigation of the allocation of the burden of proof and the benefit of the state finance and tax payers the interests of the four aspects to measure that clear tax administrative litigation is applicable should be considered.On the other hand,it is necessary to standardize the application of tax administrative litigation proof standard from the actual operation rules.Specifically,the application of the standard of proof in tax administrative litigation must be based on different types of tax dispute facts and applicable to different levels of standards,it is that according to the administrative punishment of Taxation,tax administrative enforcement and tax administrative processing and other three kinds of situations,and let the clear and convincing proof standard is divided into three levels of specific standards,and set the corresponding judgment conditions.At the same time,we also should establish the applicable rules of the standard of tax administrative litigation,establish a strict system of tax administrative litigation evidence review,set up a complete tax administrative litigation referee reasoning system.