随着改革开放和经济社会的发展,我国法院的案件数量逐步增加,法院财务人员需要开具越来越多的诉讼费专用票据。诉讼费作为法院的一项特定收费,对其研究具有一定的理论和实践意义。笔者结合工作实践,针对我国法院诉讼费开票量大及存在重复劳动等现状,试做分析并试图积极找寻解决的措施和方法,以抛砖引玉。 With the reform and opening up and the economic and social development, the number of courts in our country has gradually increased, and the court’s financial officers need to issue more and more special tickets for litigation fees. As a court-specific fee, litigation costs have certain theoretical and practical significance for its research. Combining with the practice of the work, the author tries to analyze and try to actively find solutions and methods to solve the current situation of large amount of court costs and repetitive work in China, so as to start a discussion.