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在目前我国大陆与台湾地区分属于不同法域的情况下,两岸刑法应定位为一国之内区际刑法的关系。海峡两岸的刑事管辖权冲突反映在属地管辖、属人管辖、保护管辖这几个方面。从我国大陆刑法关于空间效力的规定来看,台湾地区并不属于“法律有特别规定的”情况。对于两岸刑事管辖权冲突的解决办法,只能是在坚持国家主权原则的前提下,奉行尊重现实、保障人权以及有利于惩治跨区跨境犯罪等原则。
Under the circumstance that the mainland of China and Taiwan belong to different jurisdictions at present, the two sides of the Strait criminal law should be positioned as the relationship between the international criminal law within one country. Conflict of criminal jurisdiction across the Taiwan Strait is reflected in territorial jurisdiction, personal jurisdiction and protection of jurisdiction. Judging from the provisions on the validity of space in mainland China’s criminal law, Taiwan does not belong to the situation where there are special provisions of the law. The solution to the conflict over the criminal jurisdiction between the two sides of the strait can only be based on the principle of respecting reality, safeguarding human rights and punishing cross-border cross-border crimes on the premise of upholding the principle of state sovereignty.