2021 年 9 月 5 日，中共中央、国务院印发《横琴粤澳深度合作区建设总体方案》，横琴粤澳深度合作区将作为“一国两制”实践的新示范，在金融、税收、人才、民生等方面以制度创新实现与澳门一体化发展。《总体方案》作为政策性文件对深合区建设指明方向，但其中所构想的创新性机制必须通过进一步立法逐步确定与完善。在具体立法和制度设计过程中，需要以澳门经济适度多元和深合区发展的现实需要为基础，在宪法与基本法的框架下进行制度改革。本文将以深合区的制度构建为研究对象，在《总体方案》的框架下对深合区在立
法、行政、司法三方面可能存在的问题与挑战予以梳理和分析，为深合区下一阶段的法律与政策制定提供可以借鉴的方案和思路.
 

On September 5th, 2021, the CPC Central Committee and the State Council issued the overall plan for the construction of Guangdong Macao in-depth cooperation zone in Hengqin. As a new
demonstration of the practice of“One Country, Two Systems”, the successful establishment and operation of the in-depth cooperation zone will realize the area’s integrated development with Macao
through institutional innovation in the aspect of finance, taxation, talents and people's livelihood. As a
policy document, the overall plan points out the direction for the construction of the in-depth cooperation zone, but the innovative mechanism envisaged therein must be gradually established and improved through further legislation. The legislation and system reform shall be carried out with the purpose of diversified economic development of Macao and on the basis of the practical needs of the development of the in-depth cooperation zone, as well as under the framework of the Constitution and Macao Basic Law. This paper takes the institutional construction of the in-depth cooperation zone as the research object, and sorts out the problems and challenges in the legislative, administrative and judicial aspects of the in-depth cooperation zone to provide reference schemes for the law and policy-making in the next stage。