本文从多视角、多角度分别论述了国家税收征管的加强产生损害赔偿收入征免税问题、违约损害赔偿金征免税问题、民事侵权的损害赔偿金征免税问题、国家侵权损害赔偿金及国家征收私人财产补偿金征免税问题和保险赔偿金征免税问题。这些理论联系实际的研究对于推动我国税收实体法研究的不断深入具有非常重要的示范作用。 This article discusses the issue of tax levying and tax exemption on damages arising from the intensification of state tax collection and administration from multiple perspectives and from multiple perspectives, the tax exemption and exemption from tax on breach of contract damages, the exemption and exemption of tax on damages of tort, the compensation of national tort and the private charge of the state Property compensation tax levied on tax issues and insurance compensation tax exemption issue. These theories with practical research for the deepening of the study of China’s taxation substantive law has a very important role model.