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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。
The tax authorities and their staff members violate the lawful rights and interests of the counterparty by infringing their functions and powers to infringe the law, causing the tax authorities to assume the liability for compensation as organs liable for compensation. Tax administrative compensation is mainly compensation for the infringement of property rights. The tax authorities shall not be liable for damages for infringement of civil infringement caused by the personal behavior of their staff and for the damage that has occurred as a result of the counterpart’s own actions, as well as indirect damages.