预交诉讼费不是起诉的法定条件,未能预交诉讼费也不是“不予受理”的法定事项。法院要分清诉讼费用的承担与判决实体责任承担的界限,前者是当事人对法院所负的义务,后者是当事人之间的权利义务。四川省泸州市纳溪区法院作了这种区分,并通过终止预交诉讼费达到了彻底杜绝诉讼费结退不规范的现象。 Pre-litigation costs are not legal conditions for prosecution, failure to pre-pay litigation costs are not “not accepted” statutory matters. The court should distinguish between the burden of litigation costs and the burden of judgment entity liability, the former is the parties to the court obligations, the latter is the rights and obligations between the parties. Naxi District Court of Luzhou City, Sichuan Province, made such a distinction, and termination of pre-payment costs reached a total elimination of litigation fees back irregularities phenomenon.