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台湾地区是中国领土不可分割的一部分,海峡两岸同属一个中国,但由于两岸长期以来各自实行不同的政治、法律制度,事实上形成了两个相互独立的“法域”。自20世纪80年代末台湾当局开放台胞赴大陆探亲以来,两岸之间的民间交往日益密切,文化、贸易、投资、金融等领域的交流与合作逐步深化。与此同时,两岸之间相关的民商事法律纠纷逐年增多,人民法院受理的涉台案件数量呈
Taiwan is an inalienable part of China’s territory and both sides of the Taiwan Strait belong to one China. However, since the two sides of the Taiwan Strait have long implemented different political and legal systems, they have in fact formed two mutually independent jurisdictions. Since the Taiwan authorities opened Taiwan compatriots to visit the mainland in the late 1980s, the non-governmental exchanges between the two sides of the Taiwan Strait have become increasingly closer and the exchanges and cooperation in the fields of culture, trade, investment and finance have been gradually deepened. At the same time, the number of legal disputes between civil and commercial affairs related to cross-Strait increases year by year. The number of court-related cases accepted by the People’s Courts