按照香港基本法规定,香港特别行政区是我国的一个享有高度自治权的地方行政区域,直辖于中央人民政府。可以说,香港特别行政区的这种法律地位是其职权范围以及与中央关系的基础。香港特别行政区是一个地方行政区,是由我国所采取的国家形式决定的。香港特别行政区的“特别”之处,在于它享有全国人大授予的高度自治权;香港特别行政区直辖于中央人民政府,表明了它相当于省、自治区、直辖市一级,是地方行政区域中最高的一级。这一规定 According to the Hong Kong Basic Law, the Hong Kong Special Administrative Region is a local administrative area enjoying a high degree of autonomy in our country and is under the direct jurisdiction of the Central People’s Government. It can be said that this legal status of the Hong Kong Special Administrative Region is the basis of its terms of reference and its relations with the Central Government. The Hong Kong Special Administrative Region is a local administrative region determined by the national form adopted by our country. The “special” feature of the Hong Kong Special Administrative Region lies in the fact that it enjoys a high degree of autonomy granted by the NPC. The Hong Kong Special Administrative Region has direct jurisdiction over the Central People’s Government and shows that it is the highest level among provinces, autonomous regions and municipalities directly under the Central Government One level. This rule