论税务行政诉讼的证据效力

On the Evidence Effectiveness in Tax Administrative Litigations

证据效力的认定标准和认定方式对诉讼的进展起着导向作用,也影响了最终的裁判结果。税务行政诉讼作为解决税收争议的有效途径,既要保护纳税人的合法权益,又要保证国家税权的有效实现。因此,税务诉讼无论是对纳税人还是对国家来说都具有相当重要的意义。而相较于一般行政诉讼,税务行政诉讼中的证据效力问题既具共性,又有诸多不同的个性。税务行政诉讼证据效力的认定应当充分考虑税收法定、纳税人权利保护和利益衡平等现代税法理念。

The standards and methods for determination of evidence effectiveness play a guiding role in the progress of the litigations, and also affect the final results of the sentences. As an effective way to resolve tax disputes, tax administrative litigations shall on one hand protect the legitimate rights and interests of the taxpayers, and on the other hand ensure the effective realization of the state tax right. Thus, Tax administrative litigations are of very important significance to both the taxpayer and the state. Compared with the general administrative proceedings, the issue of evidence effectiveness in tax administrative litigations has not only some elements in common and but also a lot of characteristics in difference. The determination of evidence effectiveness in the tax administrative litigations should take full consideration of the modern tax concepts of Rule of Law, Protection of Taxpayer Rights and Balance of Interests.