税务稽查证据证明标准初论

A Preliminary Discussion of the Standardized Proof for Tax Inspection Evidences

证据的证明标准是指认定案件事实所要达到的证明程度,是履行证明责任的灯塔。但目前我国税务稽查并无证明标准,直接导致了执法尺度不一致,工作中多种矛盾显现,影响了税务稽查的效率和公正。本文综合考虑了税务稽查的取证手段或权限、救济途径与补偿程度、行政目标与行政执法证明标准趋向等要素,提出应确定以明显优势证明标准作为税务稽查的基本证明标准,以优势证明标准和严格证明标准为补充的主张。

The standard of proof for evidence refers to the degree of proof to be achieved for case fact-finding and it is the lighthouse to fulfill the proof responsibility. However, at present, there is no standard of proof for tax inspection in China so that inconsistent enforcement standards and various contradictions occur in practice, affecting the efficiency and fairness of tax inspection. This paper takes comprehensive consideration into the tax inspection elements such as evidence means or authority, channels for relief and compensation level, administrative objectives and tendency of standard of proof of administrative law enforcement. The paper proposes that the obvious superiority standard of proof shall be used as the basic standard for tax inspection, and the evidential preponderance standard and the strict standard of proof shall be used as the supplementary.