The system of assessing the amount of tax payable and the obligation to furnish documentary evidences to the tax authorities, which are all different to the rule of burden of proof by the taxpayers.
现行税法规定的纳税人提供证据的义务和应纳税额的核定制度，与纳税人承担举证责任规则均不相同。
The system of assessing the amount of tax payable and the obligation to furnish documentary evidences to the tax authorities, which are all different to the rule of burden of proof by the taxpayers.
现行税法规定的纳税人提供证据的义务和应纳税额的核定制度，与纳税人承担举证责任规则均不相同。
应用推荐