我国刑事诉讼法对涉港刑事案件的管辖没有明确规定,目前我国同香港的关系既不是国家之间的关系,又不是国内的行政关系。因此,诉讼理论学界对此类刑事案件的管辖存在不同看法,司法实践中做法也不尽相同。有人认为涉港刑事案件不具有涉外性质,应当将其作为国内刑事案件划分管辖,主要理由:一是港人是中国公民,不是外国人,所以港人在内地犯罪,或者内地公民侵犯了入境港人的合法权益部属于国人犯罪,没有涉外性质;二是香港是中国的领土,是世界上公认的地区,而不是具 The criminal procedural law of our country does not clearly stipulate the jurisdiction of criminal cases involving Hong Kong. At present, the relations between our country and Hong Kong are neither the relations between countries nor the domestic administrative relations. Therefore, the theory of litigation theory has different opinions on the jurisdiction of such criminal cases, and the practices in judicial practice are also different. Some people think that criminal cases involving Hong Kong do not have the nature of foreign affairs and should be classified as domestic criminal cases for the following reasons: First, Hong Kong people are Chinese citizens, not foreigners. Therefore, Hong Kong people have committed crimes in the Mainland or mainland citizens have violated the port of entry The lawful rights and interests of the people belong to the crimes committed by the Chinese people and are of no foreign character. The second is that Hong Kong is a Chinese territory and is a recognized region in the world, not a