In recent years, with the realization of the comprehensive direct two-way "three links" between the two sides of the strait, cross-strait economic and trade exchanges and personnel exchanges have become increasingly frequent, and there are more and more civil and commercial disputes involving marriage, inheritance, economic and trade investment in Taiwan Province, and the laws and trial norms involved in the cases are becoming more and more complicated. It is necessary and important for the people's courts to accurately apply the law, correctly try civil and commercial cases involving Taiwan, effectively protect the legitimate rights and interests of the parties on both sides of the strait, and effectively maintain the normal order of cross-strait civil and commercial exchanges.
Article ***3 of "Regulations" mainly solves the problem of law application for people's courts to handle all kinds of civil and commercial cases involving Taiwan, and also clearly stipulates the legal status of the parties in civil litigation in Taiwan Province Province.
Article 1 of the Regulations is the core content of judicial interpretation, which clearly stipulates the legal application of civil and commercial cases involving Taiwan. According to the first paragraph of this article, when trying civil and commercial cases involving Taiwan, the people's court shall apply the relevant provisions of laws and judicial interpretations, and determine the applicable substantive law according to the provisions of laws and judicial interpretations on the choice of applicable law. The substantive law mentioned here includes both the laws on both sides of the Taiwan Strait and the laws of other relevant countries or regions. The second paragraph of this article further clarifies that the people's court may, according to the provisions on the choice of applicable law in laws and judicial interpretations, determine the laws of Taiwan Province as the substantive law that should be applied in this case and apply it. At the same time, article 3 of the regulations stipulates that the application of relevant laws shall not violate the basic principles of national laws and shall not harm the public interests. In this paper, the "rule of choosing applicable law" refers to the applicable rules of law applicable to foreign-related civil and commercial relations, that is, conflict norms, including the contents stipulated in Chapter VIII of the General Principles of Civil Law and the Law on the Application of Law to Foreign-related Civil Relations passed by the National People's Congress Standing Committee (NPCSC) this year. The application of civil laws in Taiwan Province Province by the people's courts is a pragmatic approach to properly handle the application of laws from a judicial perspective and earnestly safeguard the legitimate rights and interests of the parties on both sides of the strait.
Article 2 of the Regulations emphasizes the legal status of the parties in civil litigation in Taiwan Province Province. According to the provisions of the Civil Procedure Law, litigants enjoy equal litigation rights and obligations, and foreigners also enjoy the same litigation rights and obligations as China citizens. As residents of China's special administrative region, Taiwan Province compatriots certainly enjoy the same litigation rights and obligations as mainland parties in litigation. In judicial practice, the people's courts always insist on equal protection of the litigation rights of all parties, including Taiwan Province compatriots.
The Supreme People's Court has always attached importance to protecting the legitimate rights and interests of the parties on both sides of the Taiwan Strait according to law. As early as 1988, the Supreme People's Court issued the Judicial Interpretation on Several Issues Concerning People's Courts Handling Taiwan-related Civil Cases, which clearly stipulated Taiwan-related marriage, joint property of husband and wife, support, adoption, inheritance, real estate, debt cases, limitation of action and other issues. From 65438 to 0998, in order to further promote the development of cross-strait relations and protect the legitimate rights and interests of compatriots on both sides of the strait, especially the legitimate rights and interests of compatriots in Taiwan Province Province on the mainland, the Supreme People's Court promulgated the Provisions on People's Courts' Recognition of Civil Judgments of Relevant Courts in Taiwan Province Province. Subsequently, at the request and expectation of legal professionals and people in Taiwan Province Province, the Supreme People's Court expanded the scope of recognizing civil judgments in Taiwan Province Province, and also recognized civil conciliation statements and payment orders made by relevant courts in Taiwan Province Province. In order to adapt to the new changes in the development of cross-strait relations in the new era and play a greater role in promoting the development of cross-strait relations, in May 2009, the Supreme People's Court promulgated and implemented the Supplementary Provisions on People's Courts' Recognition of Civil Judgments of Relevant Courts in Taiwan Province Province. It is clear that the civil judgment of Taiwan Province Province recognized by the people's court has the same effect as the effective judgment made by the people's court. At the same time, the specific procedure of recognition is stipulated in more detail, which ensures the execution of civil judgments in Taiwan Province Province in the mainland more effectively. In order to solve the problem of difficult service of litigation documents in the trial of Taiwan-related civil and commercial cases, in 2008, the Supreme People's Court formulated and issued "Several Provisions on Service of Taiwan-related Civil Litigation Documents". The promulgation of this judicial interpretation is of great significance to the timely and fair trial of civil cases involving each other by courts on both sides of the strait. The formulation of the above judicial interpretation is a pragmatic and important measure taken by the Supreme People's Court to safeguard the substantive rights and interests of compatriots on both sides of the strait, equally protect the litigation rights of parties on both sides of the strait, and develop normal and orderly cross-strait relations.
The promulgation and implementation of the Regulations is another major judicial measure in the Supreme People's Court after the formulation and implementation of the above-mentioned important judicial interpretation, which embodies the spirit of the people's courts serving the overall situation of Taiwan's work and earnestly seeking benefits for the people on both sides of the strait. In the future, when trying civil and commercial cases involving Taiwan, the people's courts will apply the law accurately in strict accordance with the provisions of this judicial interpretation, protect the litigation rights of both parties in Taiwan-related cases, adhere to fair, efficient and strict justice, properly handle related cases, and promote the continuous development of cross-strait relations.