海峡两岸外贸法之比较（下）宋天志二、两岸外贸法律制度的相异之处由于两岸的贸易法在制定时有着较为相似的内外背景，因此存在着前文所述的众多共同之处。但同时，两岸社会制度、社会环境、经济体制、立法体例、立法技巧乃至立法习惯都有所不同，且两岸至今仍存在着历史... Comparison of the Foreign Trade Laws between the Two Sides of the Taiwan Strait (Part Two) Song Tienzhi Differences in the Legal System for Cross-Strait Trade As there are similar internal and external backgrounds in the formulation of the trade law between the two sides of the Taiwan Strait, there are many things in common here. However, at the same time, the cross-Strait social system, social environment, economic system, legislative system, legislative skills and even legislative habits are different, and there is still history across the Taiwan Strait.