Burden of Proof表示：the task or responsibility of proving that sth is true 可翻译为“举证责任；证明责任；提供证据之责任”

Burden of Proof是指当作为裁判基础的法律要件事实在诉讼中处于真伪不明的状态时，一方当事人因此而承担的诉讼上的不利后果。《民诉法司法解释》对证明责任作出了明确的规定，即当事人对自己提出的诉讼请求所依据的事实或者反驳对方诉讼请求所依据的事实有责任提供证据加以证明。没有证据或者证据不足以证明当事人的事实主张的，由负有举证责任的当事人承担不利后果。

无论是刑事或民事案件，提出控诉的一方，都负有举证的责任，即是向法庭提出证据，支持控诉和申索的事由。

参考双语例句：

given that the Government has indicated that there are practical difficulties in relaxing the relevant restriction in part (a), including the difficulties in confirming if the machinery or plant was solely used on the Mainland for manufacturing goods sold to the Hong Kong enterprise concerned, if the machinery or plant has been sold and if the depreciation allowances concerned have been claimed by others, whereas there are provisions in the IRO stipulating that under certain circumstances the burden of proof shall rest on the taxpayers, whether the Government will allow taxpayers to provide evidence in this respect to address such difficulties, so that the legislative intent of section 39E will not be violated when this section is enforced?

鉴于政府表示,要放宽第(一)部分的限制会有实质困难,包括难以确定在内地使用的机械或工业装置是否只用于生产售予有关港商的货品有否被转售,以及有否被其他人申索了有关的折旧免税额,但由于税务条例已有条文规定纳税人须在某些情况下负举证责任,政府会否让纳税人就有关方面提出证据,以解决该等困难,以免在执行第39E条时违背其立法原意？

The Chair of the meeting invited speakers to focus their contributions on the following specific issues regarding the criminalization of cultural property: (a) the availability of statistical data at the national level; (b) the existence of specific legislation on trafficking in cultural property and potential challenges in developing specific legislation; (c) the imposition of strong penalties for trafficking in cultural property; (d) the existence of penalties directed at specific stakeholders or sectors; (e) the question of reversing the burden of proof; (f) criminal law measures criminalizing those requesting and purchasing illicit cultural property; and (g) the use of new technologies in the fight against trafficking in cultural property and the criminalization of such use when done for illicit purposes.

会议主席请发言者在发言时重点讨论与文化财产定罪有关的以下具体问题：(a)国家一级提供统计数据的情况；(b)在贩运文化财产方面的专门立法情况以及在拟订具体法律上所可能遇到的挑战；(c)对贩运文化财产实施强有力的惩处；(d)针对具体利害攸关者或部门的惩处；(e)举证责任倒置的问题；(f)对非法文化财产请求人和购买人加以定罪的刑法措施；以及(g)在打击贩运文化财产行为上使用新的技术以及对为非法目的使用这类技术加以定罪的问题。