夫妻共同债务认定的关键在于,在夫妻存续期间,因为“夫妻共同生活”、“夫妻合意”、“夫妻一方委托代理”三种情况引起的债务,应认定为夫妻共同债务。举债方应对“为夫妻共同生活”承担举证责任;债权人应对举债方构成代理行为承担举证责任。此外,夫妻非举债方应对夫妻共同债务的两种例外情形(对债权人明知夫妻间约定财产独立,或者夫妻一方与债权人约定为个人债务)及非法债务(如赌资、进行非法经营等)承担举证责任。【相关法条】《中华人民共和国婚姻法》第19条第3款、第41条,《最高人民法院关于适用〈中华人民共和国婚姻法〉若干问题的解释(二)》第24条,《最高人民法院 The key to recognizing the common debt between husband and wife lies in the fact that the debt incurred by the three situations of “husband and wife living together,” “husband and wife agreeing,” and “husband and wife delegating agent” should be recognized as the common debt between husband and wife . The borrower should bear the burden of proof on the common life of husband and wife and the creditor should bear the burden of proof on the agent behavior of the borrower. In addition, the two non-borrowers should assume the burden of proof when they deal with the common debt of the couple (knowing that the property is independent between husband and wife, or that the husband and wife agree with the creditor as personal debt) and illegal debts (such as gambling, illegal business, etc.) . 【Relevant Laws】 Article 19, Paragraph 3, Article 41 of the Marriage Law of the People’s Republic of China, Article 24 of the Interpretation of the Supreme People’s Court on Some Issues Concerning the Application of the Marriage Law of the People’s Republic of China (II), "Supreme People’s Court