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.
在此基础上,通过分析中国入世以来经历的案例,对中国利用WTO争端解决机制举证责任规则提出一些建议和看法。
On this basis, the author puts forward some Suggestions on how to utilize rules of burden of proof in DSM by analyzing those cases involved by China since its entry into WTO.
也就是说,通常由承运人负举证责任,但在某些情况下,公约的规定会改变这一规则。
This means that, as a rule, the burden of proof rests on the carrier but, with respect to certain cases, the provisions of the Convention modify this rule.
举证责任分配规则功能在于当案件处于真伪不明的情况下,帮助法官确定由谁承担不利判决。
The function of the rule for distribution of evidential burden is to help the judge to decide who is going to undertake the disadvantage judgment when the fact of a case is still unclear.
健全,这意味着系统的规则的举证责任,决不允许有虚假推理从一个真正的前提。
Soundness, which means that the system's rules of proof will never allow a false inference from a true premise.
在处理此类争端的过程中,平衡劳动者和用人单位之间利益的举证规则与举证责任问题起着至为关键的作用。
In the process of dealing with such disputes, the rules of evidence and burden of proof which balance the interests between employees and employers play a crucial role.
行政诉讼举证责任作为一种规则,它与行政程序举证责任有密切关系。
The administration litigation offering as proof duty is used as a kind of rule, it connects with administration procedure offering as proof duty closely.
表见证明是该类事故举证责任分配原则的适用规则,表见证明规则在司法实践中的适用应符合其适用条件。
From this we come to the conclusion that primary-face proof is the applicable rule of allocated principles of giving testimony liability in injury incidents of students without capacities...
医患关系的紧张再次引起了人们对医疗侵权诉讼中举证责任倒置这一规则的关注。
The tension of physician-patient relationship makes people pay attention to the inversion of burden of proof that is used in medical tort lawsuit again.
举证责任倒置是对“谁主张,谁举证”规则的修正,与侵权行为法相伴而生,其适用条件是由法律严格限制的。
The inversion of burden of proof is a modification of this regulation. It emerges with the law of infringing act, and its scope of application is strictly restricted by law.
第一章为WTO争端解决机制违反之诉举证责任之规则分析。
Chapter 1 concerns analysis of rules of burden of proof in the context of violation complaints under WTO dispute settlement mechanism.
举证责任分配规则分为一般规则和特别规则。
Distribution rules of burden of proof consist of general rule and special rule.
除法规另有规定的,该命令的支持者一个规则或有举证责任的。
Except as otherwise provided by statute, the proponent of a rule or order has the burden of proof.
除法规另有规定的,该命令的支持者一个规则或有举证责任的。
Except as otherwise provided by statute, the proponent of a rule or order has the burden of proof.
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