In the final report, we have completed 100% of project items in November 5, 2020. Environment Maintenance and Inspection Division, Taoyuan has approved the forms of audit reports and the SOP of audit process in April 17, 2020. Based on these rules, we audited 304 responsible enterprises in total. We found out there were 116 enterprises (38%) paid the right recycling-clearance-disposal fee, 140 enterprises (46%) underpaid the fee, and 48 enterprises (16%) overpaid the fee. The accumulated underpaid fee was NTD$726,140, and NTD$5,189 per enterprises. The accumulated overpaid fee was NTD$110,738 and NTD$2,307 per enterprises. The three main reasons which responsible enterprises overpaid or underpaid were (1) wrong accumulated amount of items, (2) wrong net weight, and (3) wrong material identification. All underpaid enterprises have been informed after auditing, and 140 enterprises have paid all the fees. During the period of the project, we have hold several internal trainings of CPA firm, 4 conference about the acts and audit for designed responsible enterprises, 1 conference about the acts and audit sub-divisions of Environment Maintenance and Inspection Division, Taoyuan. Overall, we have had 136 participants. Most plastic container manufactories and importers were still uncomprehensive about the acts and audit, and unclear about how to apply for the fee and how to identify the material. Therefore, these contexts recommend to explain more clearly in the further.

responsible enterprises, revenue-to-cost ratio, recycling-clearance-disposal fees