虚假民事诉讼作为一种新的恶意利用法院和规避法律的手段，在我国无论是实体法还是程序法中都尚未得到明确的规定，诉讼法学界对这一问题的研究也尚处于起步阶段。

The false civil procedure as a new malicious use of the courts and in fraud of law in our country, have yet to be clearly defined, litigation academic study on this issue is still in the intial stage.

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本文还结合税收实体法，对新模型如何依托现有税种设计减免方案进行了详细说明。

Then, combined with the tax substantive law, explicate how the new tax model rely on the existing tax kind to design the derating plan.

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