《国家赔偿法》从总体上建立起国家赔偿制度,切实保障公民、法人和其他组织依法取得国家赔偿的权利,是我国民主政治、维护人权和法治开始走向完善的标志。它对税务机关和税务人员依法行政正确行使职权和进行监督确立了法律程序。《国家赔偿法》规定,行政赔偿事项范围包括侵犯人身权与侵犯财产权的违法行政行为两种,对这两种违法行政行为造成损害的,受害人有权请求国家赔偿。这非常明确规定了税务行政 The National Compensation Law generally establishes the state compensation system and effectively guarantees citizens, legal persons and other organizations the right to state compensation in accordance with the law. It is a sign that our democratic politics, human rights protection and the rule of law begin to improve. It established legal procedures for the tax authorities and tax officials to exercise their powers and perform their duties properly in accordance with the law. The State Compensation Law stipulates that the scope of administrative compensation matters includes two kinds of illegal administrative acts that infringe on personal rights and violates property rights, and damages both these illegal administrative acts. Therefore, the victims have the right to request state compensation. This very clearly sets out the tax administration