简论税务行政中的国家赔偿问题  

The problems on State Compensation in the Taxation Management

作　　者：李可奇 

机构地区：[1]四川省税务学校

出　　处：《税务与经济》1996年第2期10-12,共3页Taxation and Economy

摘　　要：税务机关及其工作人员违法行使职权侵犯管理相对人的合法权益造成损害，税务机关依法作为赔偿义务机关承担赔偿责任。税务行政赔偿主要是对侵犯财产权的赔偿。税务机关对其工作人员的个人行为引起的民事侵权损害，对因相对人自己的行为致使损害发生的，以及间接损失等，不承担赔偿责任。Abstract The illegal activities dones by the tax authorities and their staffs encroach on the legitimate interest of the administrators,and the tax authorities as the indemnity obligation ones should pay for the compensation according to law.The compensation of property rights.And the tax authorities do not take any responsibilities of the civil trespass done by their staffs,the damage made by the opposite party,also the indirect losses,etc.

关 键 词：税务行政赔偿 赔偿责任 财产权 税收 中国 

分 类 号：F812.42[经济管理—财政学]