自民法通则施行以来,诉讼时效问题,不但为人民法院的审判人员所重视,而且也越来越为参加诉讼的当事人所重视。当事人向人民法院起诉,请求保护民事权利,必须受到诉讼时效的限制,这已经没有任何人提出异议了。但是,反诉所请求保护的民事权利是否有时效限制,反诉中应如何适用民法通则关于诉讼时效的规定,还存在不同看法。本文仅就反诉中应否适用和如何适用诉讼时效的问题,谈谈个人看法。 Since the implementation of the general principles of civil law, the issue of limitation of action has not only been attached great importance to the judicial personnel of the people’s court, but also paid more and more attention to the parties involved in the proceedings. When a party files a suit in a people’s court and requests for the protection of civil rights, it must be subject to the statute of limitations, and no one has challenged it. However, whether the civil rights claimed by counterclaims have the limitation of time limit or not, there are different opinions on how to apply the general rules of civil law regarding the statute of limitations in counterclaims. This article only on the counterclaim should be applicable and how to apply the limitation of action, talk about personal opinion.