内容摘要：

本文比较了由纳税人或税务机关承担举证责任两种模式的差别，以及相应的举证责任的倒置，提出应当由税务机关承担转让定价调整的举证责任，并在纳税人未履行相应的资料提供义务时减轻税务机关的证明程度，以解决税务机关所面临的举证困难。

关键词：转让定价　　举证责任　　资料提供义务

abstract：this article compares two patterns of the bearing of burden of proof in tax administration of transfer pricing and the reversal situation. it argues that it is proper for tax authorities to bear the burden of proof, but taxpayers have obligations to cooperate with tax authorities to clarify the facts.

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