随着港澳的顺利回归,我国内地与港澳地区的联系越来越密切,而内地与港澳的跨法域犯罪问题也日益突出,由于内地与港澳地区的法律制度不同,故在解决这种跨法域犯罪问题时须利用区际刑事司法协助。本文主要探讨有关中国内地与港澳跨法域犯罪的司法协助的依据、基本原则和管辖权的划分问题。 With the smooth return of Hong Kong and Maucao, our relations with Hong Kong and Maucao are getting closer and closer. The problem of cross-border crimes in the Mainland, Hong Kong and Maucao is also becoming increasingly prominent. Due to the differences in legal systems between the Mainland and Hong Kong and Macao, The question must use inter-regional criminal justice assistance. This article mainly discusses the basis, basic principles and the division of jurisdiction on mutual legal assistance in crimes across the border between Mainland China and Hong Kong and Macao.