The purpose of the project was to implement audit on designated enterprises that are responsible for operating or importing containers specified and controlled by the EPA (Environmental Protection Administration) and to analyze the outcome of examinations. The implement period was from April 1,2010 to December 31,2011. Of the 960 companies planned to audit, 965 companies had been audited by December 31, 2011, indicating completion rate of 100.52% and NT$203,566,791 of accumulated-recycling-disposal fees had been found payable for the audited companies, indicating 6.40 of Revenues to Cost ratio. In addition, of the 965 audited companies which had undergone entire standard examination procedures, 767companies were found to either over-pay or under-pay the recycling-clearance-disposal fees and 646 companies of thus were reported to under-pay the fees. As of December 31, 2011, 625 of the 646 responsible companies or 96.75% had submitted declaration to pay off the delinquent fees. Besides, NT$68,079,339, 33.44% of the total accumulated payable recycling-clearance-disposal fees had been collected by the authorities concerned, indicating 214.09% of the total budgeted professional fees. Comments and opinions were also collected from the audited responsible companies and were presented in the report of this project. They were also sorted and analyzed statistically for future policy- making reference. Based on the result of this project, the study suggested that the EPA should keep inspecting and auditing those responsible companies which under-paid the fees in order to enforce the government policy and maintain the justice. During the inspections at site, responsible companies should be well-informed and well-educated of related regulations, and should be assisted to improve the accuracy of online declaration of volume or turnover. This will enhance the efficiency and effectiveness in collection of the recycling-clearance-disposal fees and establish completeness of the database for managerial purposes.

Responsible companies、Recycling-clearance-disposal fee、Revenues to Cost ratio