税务行政证据与税务行政诉讼证据之关系

• 作 者: 曹福来
• 机 构: 国家税务总局税务干部进修学院,
• 出 处: 税务研究
• 发表日期: 2013年10期
• 关键词: 证据 行政证据 行政诉讼

尽管税务行政证据与税务行政诉讼证据在其基本属性、证据种类等方面表现出同一性,而且同一证据往往既是税务行政证据,又是税务行政诉讼证据,有着十分密切的联系。但是,两者毕竟是两种性质不同的证据,在很多方面又有着明显的区别。在税收专业技术问题上人民法院应当尊重税务机关,在法律问题上税务机关应当尊重人民法院的认定。

Although the evidence of tax administration and the evidence of tax administration litigation show identity in the basic attributes and types of evidence, etc., and the same evidence is often both the tax administrative evidence and the evidence of tax administrative litigation, there is a very close relationship. However, the two are, after all, two kinds of evidence of different nature and in many respects they have a clear distinction. People’s courts should respect the tax authorities on tax professional and technical issues, and the tax authorities respect the recognition of people’s courts on legal issues.