税务行政复议作为解决税务行政争议的一项法律制度,通过对税务机关作出具体行政行为时所依据的已有证据的审查,进而判断具体行政行为是否合法和适当并作出复议决定。举证责任是保障税务行政复议顺利进行的必要前提,合理分配举证责任是税务行政复议举证责任的核心问题。本文对税务行政复议举证责任分配、补充证据的条件和适用规则、复议机关取得证据的适用规则、申请人举证时限及举证责任范围等内容进行了分析阐释,对税务行政复议具有一定的实践意义。 Tax administrative reconsideration, as a legal system to solve the tax administrative dispute, examines the existing evidence upon which the tax authorities make concrete administrative actions to determine whether the specific administrative act is legal and appropriate and makes a reconsideration decision. The burden of proof is the necessary precondition to ensure the smooth implementation of tax administrative reconsideration. Reasonable distribution of the burden of proof is the core issue of the burden of proof for tax administrative reconsideration. This article analyzes and interprets the contents such as the distribution of burden of proof for tax administrative reconsideration, the conditions and applicable rules for supplementing evidence, the applicable rules for reconsideration of evidence obtained, the time limit for the burden of proof on the part of the applicant and the scope of the burden of proof, which is of practical significance to tax administrative reconsideration.