税务行政程序不应建立严格证据排除规则,以侵权或违背程序正义方式取得的非法证据应当排除。税务行政程序证明责任主要由税务机关承担,税务机关依职权调查案件事实和收集证据。行政相对人承担部分证明责任,有提供证据的权利和责任。税务行政程序应采用职能分离规则和案卷排他性原则。 Tax administrative procedures should not establish strict exclusionary rules and illegally obtained evidence of infringement or procedural injustice should be excluded. Tax administrative procedures to prove responsibility is mainly borne by the tax authorities, the tax authorities investigate the facts of the case and collect evidence according to the authority. Administrative counterparts to assume some of the burden of proof, there is evidence of the rights and responsibilities. The tax administrative procedure should adopt the principle of separation of functions and dossier exclusiveness.