行政诉讼法对被告负举证责任、举证的时限以及拒不到庭可以作缺席判决等都作了明确的规定，在审判活动中，绝大多数的行政机关都能依法举证和出庭应诉，但也有个别行政机关不举证、不出庭，或只提交部分材料而拒不到庭。笔者认为，被告不履行法定诉讼义务的，应承担败诉的... The Administrative Procedure Law clearly stipulates that defendants should bear the burden of proof, the time limit for making evidences, and the refusal to appear in court. In the trial activities, the vast majority of administrative organs are able to prove and appear in court in accordance with the law. However, There are also some administrations that refuse to appear in court without presenting evidence or submitting only part of the materials. The author believes that the defendant does not fulfill the statutory litigation obligations, should bear the loss ...