损害赔偿金是否应该征税的问题一直是我国税法上的一处空白。我国的税务部门主要采取司法解释和部门法规的方式进行法律空白的补充。对于该问题法学界也存在意见分歧。因此,希望通过本文的研究,通过学习法学前辈的研究成果,从税法原则、经济理论等方面剖析损害赔偿金的征税问题,得到了损害赔偿金应当分类征税的结论,并提出了对于税法在损害赔偿金征税制度上的构建与完善。 Whether the damages should be taxed has always been a blank in our country’s tax law. China’s tax department mainly adopts judicial interpretation and departmental rules and regulations to supplement the legal blank. There is also disagreement on the legal science circle on this issue. Therefore, I hope that through the study of the predecessors of the law, I hope to analyze the taxation of damages from the tax law principle, economic theory and other aspects, obtained the conclusion that the damages should be classified taxation, and put forward the tax law Construction and Perfection of Tax Collection System of Damages.