香港回归后。在涉及内地与香港两法域的民商事案件中,当事人或者与诉讼有关的事实可能位于对方法域,这涉及到域外取证问题。证据的调取直接关系到法院对案件是非曲直的判决.在诉讼程序中具有重要意义。因此.能否相互允许对方法院到本法域调查取证是内地与香港进行司法协助所面临的一个重要内容。 After Hong Kong’s return In civil and commercial cases involving the two jurisdictions of the Mainland and Hong Kong, the parties or the facts relating to the litigation may be located in the other jurisdictions, which involves the issue of extra-territorial access. The transfer of evidence is directly related to the court’s merits on the merits of the case, which is of great significance in the litigation process. Therefore, it is an important part of mutual legal assistance that the two countries allow each other’s courts to investigate and collect evidence in this jurisdiction.