The main objective of this project was to strengthen supervision over various types of announcement to specified enterprises using containers and enhance the efficiency of various resource recycling funds in order to ensure the fairness and consistency of the Waste Disposal Act. In addition, the project aimed to collect opinions about the current legislation and recycling funds systems from the registered enterprises under the Waste Disposal Act as the future guidance to amend the relevant regulations. This project was implemented from March 11, 2022 to November 30, 2023, and has achieved all the requirements. The results were as follows: (1) audit of specified enterprises using containers: The audited shortfall amounted to NTD 160,762,945, which represented 3.31 times of the contract fee. According to the contract, should the multiples of audited shortfall to the contract fee be 2.8 times. As the result, the total of 1,443 enterprises were audited, achievement rate was 100%; (2) counseling results: guiding 1,443 registered enterprises audited in this project about the waste disposal related legislation ; (3) 800 booklets briefing the registration, reporting and fee collection process were printed and distributed. Two other seminars were held to educate about the audit process, the objectives of this project, and the related regulations and laws, which effectively raised the audit efficiency and quality of this project; ; (4) Collecting and assessing the feasibility of opinions about the current legislation and recycling funds systems from the registered enterprises before providing to Resource Circulation Administration,Ministry of Environment for reference to revising the policy or regulationgs in the future. There are four suggestions after implementing the object: (1) Government agencies should take the initiative to promote laws and regulations, when the registration of company has been approved by the government。When registering responsible enterprises for the first time, use the guidance sheet to ensure that responsible businesses understand the laws and reporting methods. (2) Shorten the frequency of audits for companies with incorrect declarations and omissions, and cooperate with the local prosecutor's office and the National Taxation Bureau in joint audits after judging the severity. (3)After using our team’s classification system to classify the companies the registered enterprises, we will implement different inspection intensity according to each level to control short leaks. (4)Improving the functions of the business volume reporting system to reduce human operating errors.

Recycle-Clearance-Disposal Fee, E/P ratio, registered responsible enterprises