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由于历史原因,大陆与台湾在政治、经济和法律制度以及意识形态上相互对立,特别是两岸官方对相互关系所采取的政策和做法的迥然不同,不论在民事经济交往中还是在民事经济纠纷的解决或诉讼中,特别是对此类案件的管辖问题,都存在着种种障碍和困难。根据两岸现行的法律、政策和多年来的司法实践,笔者认为,大陆人民法院目前对涉台民事经济纠纷案件的审判管辖主要存在下列困难或问题:
Due to historical reasons, the Mainland and Taiwan are diametrically opposed to each other in political, economic and legal systems as well as in ideology. In particular, the policies and practices adopted by the two sides of the Taiwan Strait in official relations are not the same either in civil economic exchanges or in civil economic disputes There are all kinds of obstacles and difficulties in the settlement or litigation, especially the jurisdiction over such cases. According to the existing laws and policies on both sides of the Strait and the judicial practice over the years, the author believes that the major difficulties and problems that the Mainland People’s Court currently has in trial jurisdiction over civil economic disputes involving Taiwan include the following: