关键词: 行政复议, 行政诉讼, 行政复议举证责任, 被申请人举证责任, 申请人举证责任

Abstract: Burden of proof is not clearly defined in Administrative Reconsideration Law，and therefore is not practicable enough. The burden of proof in the Administrative Procedure Law is a very good reference to the perfection of the burden of proof in administrative reconsideration. This paper first defines the concept of the burden of proof，and then points out that a fair allocation of the burden of proof of the applicant and the applied should be regulated by provisions of law so as to clarify the burden of proof in administrative reconsideration clearly.

Key words: administrative reconsideration, administrative procedure, the burden of proof in administrative reconsideration, the burden of proof of the applicant, the burden of proof of the applied, the burden of proof of the applicant