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损益相抵规则虽未在我国民事立法中确立,但在司法实践中的运用却较为普遍,适用上亦存在诸多误区。文章以实务案例为起始,阐述损益相抵的概念与特征,从法律规范分析的角度论述损益相抵与过失相抵的异同,并解析损益相抵的构成要件,重点对损益相抵的适用进行阐释,包括排除适用的情形、案件类型化、诉讼中如何适用等,以期提供应对实务中涉及损害赔偿的复杂纷争的解决之策。
Although the rules of gain and loss are not established in the civil legislation of our country, their application in judicial practice is quite common. There are also many errors in their application. Starting from the practical case, the article expounds the concept and characteristics of the offsetting of gains and losses, discusses the similarities and differences between the offsetting of gains and losses and the negligence from the perspective of legal normative analysis, analyzes the components of the offsetting of gains and losses, and mainly explains the application of offsetting gains and losses, including excluding Applicable circumstances, the type of cases, how to apply in litigation, etc., in order to provide a solution to the complex dispute involving compensation for damages in practice.