我国一般反避税举证责任规则的构建

The Construction of the Burden of Proof Rule of General Anti Tax Avoidance in China

一般反避税管理程序属于行政程序,其中反避税管理中的举证责任,应当属于行政执法程序的举证责任,而不是行政诉讼的举证责任。主观举证责任与客观举证责任是不同的,在一般反避税管理中,客观举证责任遵循"谁主张谁举证"原则,主观举证责任则由税务机关承担,即税务机关有尽力调查义务,但纳税人要承担协力义务,税务机关则可以根据纳税人违反协力义务的程度相应减轻其调查义务。我国应当在反避税立案通知、实际调查、提出异议等三个阶段,分别构建具体的举证责任配置规则。

General anti tax avoidance management procedures are administrative proceduras, in which the burden of proof in the management of anti tax avoidance, should belong to the administrative law enforcement procedures of the burden of proof, rather than the burden of proof of adminis- trative proceedings. Subjective burden of proof and the objective burden of proof is different, in the administration of general anti avoidance, objective burden of proof follow ＂who advocates who burden＂ principle, subjective burden of proof by the tax authorities assume, that the tax authorities have tried to investigate the obligation, but taxpayers have to bear the obligation of cooperation, the tax authorities can according to the taxpayer in violation of the cooperative obligation corresponding to reduce the duty to investigate. In our country, we should establish the spoeillc rules for the aUocation of the burden of proof in three stages, such as anti tax avoidance filing notice, actual investigation and objection.