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研究涉台刑事诉讼问题需要把握其与一般刑事诉讼、涉外刑事诉讼、台湾涉大陆刑事诉讼、涉台案件的刑事诉讼等之间的区别。涉台刑事诉讼中具有的涉台性因素越来越广泛与复杂，明确涉台刑事诉讼的具体情形，方能便于实践操作。涉台刑事诉讼，不仅要遵循一般刑事诉讼的基本原则，还必须贯彻涉台刑事诉讼的特有原则。涉台刑事诉讼是我国刑事诉讼的组成部分，应适用我国法律。
It is necessary to study the differences between the research on Taiwan’s criminal litigation and the general criminal proceedings, criminal proceedings involving foreign affairs, Taiwan’s criminal proceedings involving the Mainland and criminal proceedings involving Taiwan cases. The relevant Taiwan-related criminal litigation has more and more extensive and complex elements related to Taiwan. The specific circumstances of the criminal litigation involving Taiwan are clearly defined so as to facilitate the practical operation. The criminal proceedings concerning Taiwan not only follow the basic principles of general criminal procedure, but also must carry out the unique principle of criminal procedure concerning Taiwan. Criminal litigation involving Taiwan is an integral part of China’s criminal proceedings and should be applicable to our law.