随着大陆与港、澳、台之间的经济、文化、科技等交往的进一步发展,港、澳、台同胞到大陆探亲、旅游、投资、经商等活动也进一步扩大,各种涉港、澳、台行政案件已呈日益增多的趋势。然而,我国行政诉讼法对涉港、澳、台行政诉讼并没有作出明文规定,这种状 With the further development of economic, cultural, scientific and technological exchanges between the mainland and Hong Kong, Macao and Taiwan, compatriots from Hong Kong, Macao and Taiwan have also come to China to visit their relatives on the mainland. Tourism, investment and business activities have also been further expanded. Various activities involving Hong Kong, Macao and Taiwan, Taiwan’s administrative cases have been on a rising trend. However, the Administrative Procedure Law of our country has not stipulated expressly the administrative proceedings involving Hong Kong, Macao and Taiwan.