當前兩岸司法互助與共同打擊犯罪，是兩岸關係發展的重要一環，但兩岸司法制度不同，使兩岸司法互助與共同打擊犯罪的工作推動不易。中共以黨領政的制度不會在短期內改變，而中共以黨領政制度所衍生的中共中央政法委員指導、監督中國大陸公、檢、法、司等單位的特殊地位，卻足以彌補當前兩岸共同打擊犯罪制度安排之不足。本文即在提出相關研析意見。

Taiwan and Mainland China in 2009 together signed Cross-Strait Anti-Criminal Cooperation and Mutual Legal Assistance agreements that laid a firm foundation for cooperation against cross-strait crime. Although the Ministry of Justice in Taiwan has served as the secretary in the cooperation, there has not been any involvement by its counterpart in Mainland China, which has made cooperation difficult, especially when there are conflicts over sovereignty between the two sides. While Mainland China's one-party authority will not change in the near future, in the ROC if the ruling party does change, it may threaten the very existence of the agreement because the opposition party is more likely to pursue Taiwan's independence. How to maintain the cooperation in the fight against crime across the Taiwan Strait should be a concern of students of the relationship across the Taiwan Strait. This article intends to show that the CCP's Political and Legal Affairs Committee has a most important role to play in guaranteeing mutual legal assistance across the Taiwan Strait.