本诉被告提出抵销主张,性质上不能被认为是单纯用以否定原告诉讼请求的抗辩,而是提起了一个独立的新诉,可称之为抵销之诉。承认抵销之诉的存在,既是对当事人行使诉权方式的尊重,也能够实现抵销制度的事实上的担保功能,同时还可以有效解决二重起诉的问题。抵销之诉的成立条件包括适用的案件、当事人、提出时间、管辖等。 The defendant in this law filed a claim of offsetting that, in essence, could not be regarded as a mere denial of the defense of the plaintiff’s claim, but rather an independent new claim that could be called a set-off claim. Recognition of the existence of the right to offset the issue is not only the respect of the party’s exercise of the right of action, but also the de facto guarantee function of the offsetting system. At the same time, it can also effectively solve the problem of dual prosecution. The conditions for setting up a counterclaim suit include the applicable case, party, time of submission, jurisdiction, etc.