1.“违约”赔偿权。在现代市场经济中,征税机关征税与纳税主体纳税,均以税法为依据,无论谁违背了税法,均应受到应有的制裁。按我国现行税法,偷逃税款一般要受到经济与刑事处罚。但征税机关的“违约”行为则很少负赔偿责任。实际上,由于纳税义务履行的财产性,使得纳税权利必然 1. “Breach of contract” right to compensation. In the modern market economy, tax collection by the tax authorities and the taxpayers’ taxpayers are all based on the tax laws. No matter who violates the tax laws, they are subject to due sanctions. According to China’s current tax law, tax evasion is generally subject to economic and criminal penalties. However, the “breach of contract” behavior of the tax authorities is seldom compensated. In fact, taxpayers’ rights are inevitable because of the property they perform