burden of proof
- burden of proof的基本解释
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n.
提供证据之责任
- 相似词
- burden of proof所属的单词分类
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Legal / 法律
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summary judgment · sidebar · plea bargain · hung jury · family law · constitutional law · bar exam · aid and abet · voir dire · probable cause
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Fourth, Based on sample data collected in Shenzhen city in 2003, the paper, from various perspectives, calculates nominal VAT rate for goods sold domestically or internationally. By the means of the calculation of the extent of indirect nominal tax burden shifting, we can get the economy tax burden from evaluating some trades'tax burden shifting range of Shenzhen VAT taxpayer. This paper also analyses the problems and the reasons of it and proved that the result of the separate calculation of domestic sales nominal tax burden and export sales tax burden can more realistically reflects the enterprises'nominal tax burden.. Enterprises with higher nominal tax burden can transfer their most parts of their nominal tax burden to the consumers, but the enterprises with lower nominal tax burden have to bear all nominal tax burden. Thus, when measuring the properness of tax burden from the VAT taxpayer, a comparison between economic tax burden and optimum tax burden should be considered.
第四,本文以2003年度深圳市数据为例,从不同的口径分别用经典名义税负测算法和内外销分别测算法测算了深圳市增值税纳税人的名义税负,运用间接税税负转嫁程度测算模型,测算了深圳市增值税纳税人部分行业税负转嫁的程度,进而得出其经济税负,并分析了深圳市增值税纳税人税负存在的问题以及成因,验证了内外销分别测算法得出的结果更能真实地反映企业的名义税负,得出以下结论:名义税负较高的行业,其经济税负不一定高,而名义税负较低的行业,其经济税负并不一定低,在衡量增值税纳税人的税收负担是否适度的问题上,不能简单的将名义税负与最优税负比较,而应将经济税负与最优税负比较。
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Firstly, a probe into the dual implications of burden of proof and the expurgation of its intrinsic meaning and result meaning is burden of proof in applied conditions of burden of proof .We should make a definition of applied conditions of burden of proof .The thesis makes a research into the internal structure of applied conditions of burden of proof so as to clearly show the triple contents of its internal structure. In addition, the thesis makes a probe into its regulating mechanism. It points out clearly that applied conditions of burden of proof must ensure the correct application and cautious application of burden of proof.
首先,通过对证明责任的双重含义进行考辨,廓清证明责任的两层含义中本质意义抑或结果意义乃是我所说的证明责任适用条件中的证明责任,对于证明责任适用条件的含义进行界定;继而,文章对证明责任适用条件的内部构造进行研究,指明其内部构造的三重内容;进而文章对证明责任适用条件的约束机制进行了探讨,明确指出,证明责任适用条件必须能够保障证明责任的正确适用与谨慎适用。
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- 更多网络解释 与burden of proof相关的网络解释 [注:此内容来源于网络,仅供参考]
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burden of proof:举证责任
[明慧网2006年3月22日]举证责任(burden of proof)的通俗解释是,谁提出什么主张,谁就应该拿出证据证明这个主张. 如果一方指控另一方,那么指控方有责任提供证据证实这个指控. 可是在现代文明社会里,有一些情况是举证责任倒置的.
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burden of proof:证明责任
在英美法下,"证明责任"(Burden of proof)一语至今尚以主观的证明责任概念而被使用. 在美国证据法上,证明责任有两种含义,一是"证据提出责任或义务"(burden of going forward with evidence;duty of producing evidence;
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burden of proof:举证费
Burden 间接费用负担 | Burden of Proof 举证费 | Bureaucracy 官僚制度
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burden of proof:天涯追兇
The Black Bird 黑鳥 | Burden of Proof 天涯追兇 | Can't Stop Loving You 愛到盡頭
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The burden of proof:举证责任
但是,一些学者对其进行了限制性定义:"举证责任(the burden of proof)是举指在诉讼中以客观证据支持自己诉讼请求的责任. 如果承担举证责任的一方未能履行责任,结果是该败诉,因而举证责任的承担实际上是败诉风险的承担";
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