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问题	合同抵销的要件是怎样的
释义	法律分析: (一)必须是双方当事人互负债务、互享债权； (二)双方互负债务，必须其给付种类相同； (三)必须是自动债权已届清偿期。法律依据: 《中华人民共和国民法典》第五百六十八条当事人互负债务，该债务的标的物种类、品质相同的，任何一方可以将自己的债务与对方的到期债务抵销；但是，根据债务性质、按照当事人约定或者依照法律规定不得抵销的除外。当事人主张抵销的，应当通知对方。通知自到达对方时生效。抵销不得附条件或者附期限。
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