taxation evidence

According to its particularity, from my personal point of view, the evidence must obtain the following features: economical efficiency, specificality of orientation, the limitation and selectivity on content. The evidence of administrative action of taxation is featured as its economic characters.

根据税务行政诉讼的特殊性，笔者认为税务行政诉讼证据具有经济性、来源的特定性、内容的限定性和选择性等几方面的特征。

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Research on the evidence of tax administrative proceedings should be on the base of specificity of administrative action of taxation.

税务行政诉讼证据的研究应以税务行政诉讼的特殊性为基础。

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