Legal analysis: 1. In a case where two or more people's courts have jurisdiction, the plaintiff may choose one of them to bring a lawsuit. If the plaintiff brings a lawsuit to two or more people's courts with jurisdiction, it shall be under the jurisdiction of the people's court that filed the case first. 2. If the people's court finds that the accepted case is not under its jurisdiction, it shall transfer it to the people's court with jurisdiction, and the transferred people's court shall accept it. If the transferred people's court considers that the transferred case does not belong to its own jurisdiction according to the regulations, it shall report to the people's court at a higher level for designated jurisdiction and shall not transfer it by itself. 3. If the people's court with jurisdiction cannot exercise jurisdiction due to special reasons, the people's court at a higher level shall designate jurisdiction. Disputes over the jurisdiction of the people's courts shall be settled by both parties to the dispute through consultation. If negotiation fails, it shall be reported to the people's court at a higher level for designated jurisdiction.

Legal basis: Administrative Procedure Law of the People's Republic of China

Article 21 In a case where two or more people's courts have jurisdiction, the plaintiff may choose one of the people's courts to bring a lawsuit. If the plaintiff brings a lawsuit to two or more people's courts with jurisdiction, it shall be under the jurisdiction of the people's court that filed the case first.

Article 22 If a people's court finds that the case it accepts is not under its jurisdiction, it shall transfer it to a people's court with jurisdiction, and the transferred people's court shall accept it. If the transferred people's court considers that the transferred case does not belong to its own jurisdiction according to the regulations, it shall report to the people's court at a higher level for designated jurisdiction and shall not transfer it by itself.

Article 23 If a people's court with jurisdiction is unable to exercise jurisdiction due to special reasons, the people's court at a higher level shall designate jurisdiction. Disputes over the jurisdiction of the people's courts shall be settled by both parties to the dispute through consultation. If negotiation fails, it shall be reported to the people's court at a higher level for designated jurisdiction.