①人员素质:规模小的企业业务管理人员目光短浅,对政策了解少,被动应付普惠制利用工作,有的甚至认为自己出钱申办FORMA客户得利,多一事不如少一事;产地证申领员流动性大、新手多,缺乏对普惠制的足够了解,也一直困扰着台资企业。 ②进口商:在台资企业中出现一种怪现象,即生产出口同样的产品销往同样的给惠国,有的全 1Quality of personnel: Small-scale enterprise business managers have shortsighted views, have little knowledge of policies, and are passively coping with the use of generalized benefits. Some even think that they have to pay FORMA clients for profit, and it is better to do more than one thing. Because of its high liquidity and many newcomers, it lacks sufficient understanding of the GSP and has also plagued Taiwan-funded enterprises. 2Importers: There is a strange phenomenon in Taiwanese-funded enterprises, that is, the same products for production and export are sold to the same preference-giving country, and some