反诉，是指原告起诉后，被告为了抵销、吞并原告诉讼请求而对原告的起诉。我国民诉法设立反诉制度的意义，在于反诉一旦成立，可以与本诉合并审理，简化诉讼程序，保障和便利当事人行使诉讼权利，方便法院办案，符合诉讼经济的宗旨。然而，司法实践中在反诉受理时限、反诉级别? Counterclaim refers to the prosecution of the plaintiff after the plaintiff sued the defendant in order to offset and annex the plaintiff’s claim. The significance of establishing the counterclaim system in Civil Procedure Law in our country lies in that once the counterclaims are established, it can be merged with this lawsuit to simplify the procedures of litigation, guarantee and facilitate the parties to exercise their rights of litigation, facilitate the handling of cases by the court and accord with the purpose of litigation economy. However, the judicial practice in the counterclaim admissibility time limit, the counterclaim level?