诉讼费用征收依据及标准是诉讼制度的一项核心内容，具有重要地位。

The Payment Basis and Standard of Civil Litigation Expenses is the core, meanwhile bears an important position.

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本文从对土地的剩余征税说起，准确地分析了地租和土地税的征收主体、征收对象、征收依据、征收目的。

At first, from the point of levying a tax on the surplus of land, the paper exactly analyses the subject, object, basis and target of collecting land rent and tax.

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分析了诉讼费用的征收依据和法律性质，认为我国诉讼费用的征收采取折衷主义，诉讼费用具有国家规费性；

Through analyzing the rules and legal nature of the charge, the essay asserts that in some sense it belongs to a kind of eclectic method, similar to the governmental compulsory charge.

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