The purpose of the project was to implement audit on designated enterprises that are responsible for operating or importing objects specified and controlled by the EPA (Environmental Protection Administration) through public announcement based on Waste Disposal Act, and to analyze the outcome of examinations. The implement period was from April 1, 2010 to December 31, 2011. Of the 850 companies planned to audit, 852 companies had been audited by December 31, 2011, indicating completion rate of 100.24% and NT$89,458,611 of accumulated-recycling-disposal fees had been found payable for the audited companies, indicating 2.98 of Revenues to Cost ratio. In addition, of the 852 audited companies which had undergone entire standard examination procedures, 458 companies were found to either over-pay or under-pay the recycling-clearance-disposal fees and 387 companies thus were reported to under-pay the fees. As of December 31, 2011, 339 of the 387 responsible companies or 87.6% had submitted declaration to pay off the delinquent fees. Besides, NT$60,697,292, 67.85% of the total accumulated payable recycling-clearance-disposal fees had been collected by the authorities concerned, indicating 202% of the total budgeted professional fees. This Project also assisted enforcement of collecting past-due payment for year 2011 in achieving its target goal of repayment to the fund by around a total of NT$378 million (more than 378 million), the rate of accumulative total was 90% and also achieving its target goal of above 90%. 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、Revenues to Cost ratio、Recycling-clearance-disposal fees