Legal basis: Article 52 of the Measures for Payment of Litigation Fees is publicized. The people's court charges litigation fees and uses financial bills uniformly printed by the financial department of the State Council or the financial department of the provincial people's government in accordance with the financial affiliation. The case acceptance fee and application fee shall be turned over to the finance in full, included in the budget, and managed by two lines of revenue and expenditure. When the people's court collects litigation fees, it shall issue payment vouchers to the parties, and the parties shall pay the fees at the designated agent bank with the payment vouchers. If it should be returned to the parties according to law, the people's court shall handle it in accordance with the relevant provisions of the state. The specific measures for the payment and refund of legal fees shall be formulated separately by the Supreme People's Court in conjunction with the financial department of the State Council. In remote, water and inaccessible areas, the grass-roots circuit court hears cases on the spot, and if it is really difficult for the parties to pay the litigation fees to the designated agent bank, the grass-roots circuit court can collect the litigation fees on the spot and issue financial bills uniformly printed by the financial department of the provincial people's government to the parties; If the financial bills uniformly printed by the financial department of the provincial people's government are not issued, the parties concerned have the right to refuse to pay.