《宪法》明确了台湾地区是我国的一部分，台湾同胞也是中国人民的一部分，自两岸恢复交流以来，人员往来联系日益紧密，但由于现实原因，台湾居民在大陆活动时获得的待遇并不是一般的中国公民待遇。台湾居民的法律身份问题是两岸法域冲突互斥情况下人员往来衍生出的问题，其本质是中国公民的身份问题、涉及国家统一的基础问题，其中包括台湾居民对国家的认同和国家对台湾居民的认同问题。因此，研究台湾居民法律身份，完善其法律身份内涵，具有积极意义。本文首先梳理了公民的法律身份问题。公民作为一种法律身份由宪法明确的公民基本权利义务构成。在我国《宪法》中，通过“人民”、“公民”、“居民”形成了一种层级结构，公民是一种人民概念下的法律身份。同时本文梳理了中国公民在《宪法》上的基本权利。其次，本文研究了台湾居民在大陆的法律身份状况。“台湾同胞”作为一种模糊化处理的“非法律术语”，在我国的宪法、法律中代指台湾居民，但在行政法规、部门规章层面，则直接将台湾居民作为和大陆居民并列的“中国公民”处理。全国人大常委会法工委曾通过答复的形式确认了台湾居民作为中国公民的法律身份。一些地方性法规鼓励台湾居民参与地方人民代表大会的选举，间接的明确了台湾居民的公民法律身份。因此，台湾居民是我国宪法规定的公民身份内的一种特定主体，具有完全的中国国籍，但由于居住地原因未能享有《宪法》明确的全部基本权利。通过分析，本文认为在完善台湾居民的法律身份过程中，应当有一份概括性的文件，考虑到台湾当局的接受度，可以采取宪法解释或者人大决定的形式，并通过“中华民族”这一概念，明确“台湾同胞”的基本权利和义务，赋予其主权者身份，同时需要确保其权利义务的相当。最后，本文提出了完善台湾居民法律身份的一种路径。通过利用现有的法律资源，明确台湾居民的概括性法律身份，根据实际情况调整、重构台湾居民在经济、社会权利上的“超国民待遇”，并通过个案明确其公民的基本权利。

Chinese constitution determines Taiwan is a part of China. And Taiwan compatriots are part of Chinese people. Since the resumption of exchanges and personnel exchanges becoming increasingly close. However, because of practical reasons, the treatment of Taiwan residents in the mainland was not an ordinary Chinese citizen treatment. Legal identity of Taiwan residents is a problem derived from the cross-strait jurisdictional conflict situation, and the essence is the identity of Chinese citizens, involving the basic issue of national unification, which including Taiwan residents and the nation to identify with each other. Therefore, studying the legal status of Taiwan residents, and improving connotation of their legal status has some positive significance.Citizens' legal status is the first issue to study in this paper. As a kind of legal identity, citizenship consists the basic rights confirm by the constitution. The Chinese constitution design a hierarchical structure by using the concept of “people”, “citizen” and “residents”, “citizen” is a type of legal identity that is part of the concept of “people”. This paper also settles the type of basic rights in Chinese constitution.Then the paper did a research of the legal identity of Taiwan residents. “Taiwan compatriots” is a “non-legal terminology” that refers to Taiwan residents in Chinese law, but in the administrative laws and regulations, they use “Taiwan residents” as a corresponding concept to “mainland residents”, and they are both Chinese citizen. Law Committee of the NPC Standing Committee used confirms Taiwan residents are Chinese citizen in the response file. Some local regulations also confirm that. Therefore, Taiwan residents are a specific type of Chinese citizenship rule by the constitution law. But due to the reason of residence place, they cannot perform their basic rights.This paper considers there should be a general legal document when improve the legal identity of Taiwan residents. Consider the acceptance of the Taiwan authorities, this document can make by constitutional interpretation or NPC decision. “The Chinese nation” concept should be used to give Taiwan residents the status of sovereign. And “Taiwan compatriots” should have its range about basic rights. Taiwan residents’ rights and obligations should be quits.In the end, this paper suggests a procedure to improve the Legal identity of Taiwan residents. And promote the reunion of Chinese mainland and Taiwan by using the way of “rule by law”.