Agreements on Mutual Judicial Assistance and Cracking down on Crimes Across the Straits is the legal framework for cross-strait cooperation in combating trans-border crime. The effect of cross strait cooperation in combating transborder crime is not only determined by the criminal procedure law, but also by the criminal law. The differences of criminal law such as accusation of a charge, constitution of a crime,and the penalty attached a crime et al issues have brought the problems including jurisdiction dis- pute,negative cooperation,justification impairment,and the trend of forming the"crime depressions"across strait. In order to minimize the negative effect of criminal law divergence, and improve the effect of coopera- ting attacking crimes, the cooperation scope should not be determined by the accusation, the jurisdiction issues arisen by cross-border crimes should be negotiated, and the difference of penalty should be minimized as soon as possible.%《海峡两岸共同打击犯罪及司法互助协议》是两岸合作打击跨境犯罪的法律框架。两岸合作打击跨境犯罪的成效不仅受两岸刑事程序法影响,而且受两岸刑事实体法影响。两岸刑事实体法律差异下的罪名差异、同质异罪、同罪异罚等问题已带来司法互助中的管辖争议、合作懈怠、法公平性的损害等负面作用,并有形成两岸"犯罪洼地"之趋势。应经由"合作范围"去罪名化、商定两岸互涉犯罪之管辖条款以及自由裁量下的刑罚趋近等对策和路径,减少两岸刑事实体法差异的负面影响,以提升合作打击跨境犯罪之成效。
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