《合同法》第九十九条第一款规定:“当事人互负到期债务,该债务的标的种类、品质相同的,任何一方可以将自己的债务与对方的债务抵销,但依照法律规定或者按照合同性质不得抵销的除外。”该款虽然规定了行使抵销权的条件但并未就自然债权能否进行抵销作出规定,司法实务当中应予审慎。 Paragraph 1 of Article 99 of the Contract Law stipulates that: “If the parties mutually bear the due debts and the underlying types and qualities of the debts are the same, either party may set off its own debts against the debts of the other party, but in accordance with the law Except for the provisions of the contract or the nature of the contract can not be offset. ”Although the paragraph provides the conditions for the exercise of the right to set off but does not set off the possibility of offsetting natural claims, judicial practice should be cautious.