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According to the widely accepted theory of burden of proof, the allocation of evidential burden depends on the texts of the legal norms. The system of liability of road traffic accidents in China is based on the Article 76 of current Road Traffic Safety Law, which includes the establishment, exemption and reduction of the tort liability. Systematic investigation of burden of proof in road traffic accident litigation also involves those three aspects. Relying on the text-analysis can we clarify the required elements of liability establishment, exemption and reduction, then answering the question that which party is responsible for the proof of certain facts.