The basic physical peculiarities of the phenomenon of thermoelectric cooling in p-n structures by an electric current are investigated in the linear approach. It is proved that, for an adequate research of such structures in the general case, a multitemperature approximation is required. The multi-temperature approximation means that each of the quasi-particle subsystems (electrons, holes, phonons) is characterized by its own temperature. Also, a criterion is found for applying the one-temperature approximation. The most interesting particular cases are studied, explaining the conditions for each case.