【裁判要旨】外国人及台港澳居民在内地就业必须严格遵守相应的法律规定和制度要求,取得就业证的方可就业,未取得就业证,则不能成为劳动法意义上的适格主体,其与用人单位之间的关系应认定为劳务关系而非劳动关系,其不享有劳动者的相关权益,也不受相关劳动法律的保护。 Referee Key Points: Foreigners, residents of Taiwan, Hong Kong and Macao must strictly abide by relevant laws and regulations and system requirements and obtain employment certificates before they can obtain employment. If they do not obtain employment permits, they can not become eligible subjects in the sense of labor law. The relationship with employers should be recognized as labor relations rather than labor relations, which do not enjoy the rights and interests of workers, are not protected by the relevant labor laws.