《中华人民共和国税收征收管理法》第二十六条规定：采取税收保全措施不当，或者纳税人在期限内已缴纳税款，税务机关未立即解除税收保全措施，使纳税人的合法权益遭受损失的，税务机关应当承担赔偿责任；同时《行政复议法》第二十九条规定，申请人在申请行政复议时可以一并提? Article 26 of the Law of the People’s Republic of China on the Administration of Tax Collection stipulates that if the tax collection measures are improperly taken or the taxpayers have already paid the tax within the time limit, the tax authorities have not immediately lifted the tax-protection measures so that the legitimate rights and interests of taxpayers will suffer losses , The tax authorities shall bear the liability for compensation. Meanwhile, Article 29 of the Administrative Review Law stipulates that applicants may apply for administrative reconsideration together.