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在民商法领域,损害赔偿是一个重要的制度范畴,而损益相抵又是其中重要的法律制度。在我国,《民法通则》、《合同法》、《侵权责任法》都未对损益相抵作出规定,但在司法实践中又采纳该原则。而损益相抵规则在适用中的难点在于其适用范围及适用要件,即因同一赔偿原因而产生的可予扣减利益的识别。
In the field of civil and commercial law, damages are an important system category, and the balance of gains and losses is one of the important legal systems. In our country, “General Principles of Civil Law”, “Contract Law”, “Torts Law” have not provided for the offsetting of gains and losses, but this principle is adopted in judicial practice. The difficulty of applying the rules of profit and loss in the application lies in its scope of application and applicable requirements, that is, the recognition of deductible benefits arising from the same compensation.