刑事性税务诉讼中纳税人的举证责任

The Pertaining to the Duty of Offerring as Proof for the Taxpayer in Criminal Tax Administration Litigation

在刑事性的税务诉讼中,在坚持无罪推定原则及控方对犯罪的基本事实承担举证责任的基础上,规定一部分控方难以证明甚至无法证明,而作为犯罪嫌疑人、被告人的纳税人易于证明的辩护事实由纳税人承担举证责任,将有利于查清事实真相及实现保障人权与控制犯罪的平衡。同时,在设置作为犯罪嫌疑人、被告人的纳税人承担举证责任制度时,为了保护纳税人的利益,应严格限定其适用范围和法律后果。

In criminal tax administration litigation, at insisting the principle of not guilty predict outcome and the basic fact that the control undertakes the duty of offering as proof in the crime of the foundation, the part of the evidence that the control is hard to proof even can't proof,but suspected person or accused person's taxpayer apts to proof, is undertaken by the taxpayer to offer. And that will benefit to check true facts and realize to guarantee human rights and control crime. At the same time,at establishing the system that taxpayer as suspected person or accused person undertakes to offer as proof, for the sake of benefit that protects the taxpayer,should be strict to limit its applicable scope and the law result.