【摘要】 税务机关在做出征税行为时要有证据,没有证据不能做出征税决定。证据对税务机关的执法和诉讼都至关重要。文章主要针对税务行政诉讼中与税务机关最密切相关的证据问题、举证时限制度的不完善之处给出一个意欲完善的思路,着眼点在于行政诉讼法立法层面上的分析。更多还原

【Abstract】 <Abstrcat> Tax collection of tax administration should be based on evidence without which no collection decision can effected. Evidence is of critical importance for both the law enforcement and the litigation of tax administrations. This study tries to develop some clews for the completion of time limit regulations concerning evidence production in taxation litigation.更多还原