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 Environmental Protection Administration and to analyze the outcome of examinations. The implement period was from January 20, 2012 to December 31, 2013. Of the 1,080 companies planned to audit, 1,102 companies had been audited by November 30, 2013, indicating completion rate of 102.04% and NT$459,419,090 of accumulated-recycling-disposal fees had been found payable for the audited companies, indicating 13.51 of Revenues to Cost ratio. In addition, of the 1,102 audited companies which had undergone entire standard examination procedures, 842 companies were found to either over-pay or under-pay the recycling-clearance-disposal fees and 686 companies of thus were reported to under-pay the fees. As of October 31, 2013, 604 of the 686 responsible companies or 88.05% had submitted declaration to pay off the delinquent fees. Besides, NT$104,313,795, 22.71% of the total accumulated payable recycling-clearance-disposal fees had been collected by the authorities concerned, indicating 306.81% 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 Environmental Protection Administration 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