一、概念为维护台湾居民在内地就业的合法权益,加强内地用人单位聘雇台湾居民的管理,在内地就业实行就业许可制度。用人单位拟聘雇或者接受被派遣台湾居民的,除法律法规规定不用办理就业证的人员之外,应当为其申请办理《台港澳人员就业证》;台湾居民在内地从事个体工商经营的, I. Concept In order to safeguard the legitimate rights and interests of Taiwanese residents in employment in the Mainland, and to step up the management of employment of Taiwanese residents by employing units in the Mainland, the employment permit system for employment in the Mainland has been implemented. An employer intending to hire or accept a person who is dispatched to Taiwan residents should apply for a “employment permit for Taiwan, Hong Kong and Macao personnel” in addition to the personnel required by laws and regulations to handle employment permits. If Taiwan residents engage in individual business operations in the Mainland,