The purpose of this project is to study the data collected from the enlisted plastic container manufacturers and use the data to review the existing management mechanism. These data can also be used as evaluation basis on possibility of operating sources pay principle. Besides that, we did bookkeeping examination on the operation data and disposal fee accounts from enlisting plastic container manufacturers. We will enlist more manufacturers as target businesses in the future. Meanwhile, we will guide these manufacturers who shall be enlisted but not being yet registered to perform their responsibility like registration, reporting operation quantity or import quantity. On-site account audition is performed to reinforce the audition effect. By doing this, we would like to have better management so legal execution consistence and fairness shall be highly achieved. . The major achievements accomplished within this project are in the following: I. The plastic container purchasing source survey and management study The composition of the survey targets is the result we are aiming at. There were 66 businesses surveyed. Initially, we estimate 4,220,000 kg of empty containers produced by the factories without brand name. Comparing with last year, the quantity is about 4.54% of the overall market, which means there are 55,800,000 NT dollars available for levying disposal charge. Through assessment, in the aspects of regulation, execution, and economic reason, enlisting manufacturers who produce the containers, planning the levying by consulting plain containers disposal charge levying principles is practically executable. However, more deep survey aiming at selling channel and overall market operation mechanism is needed, for completing the study. II. Plastic container manufacturers bookkeeping examination There were 103 on-site auditions performed, and there are 514,408,061 containers not in match with the reported data. From the analysis, PP/PE manufacturers have serious problem of short-reporting the quantity. The audition ratio of registered business vs. unregistered business is 1:2.5. The central and southern region has serious problem of reporting and need more public propagation. For these businesses that do not report the data honestly, Taiwan EPA will have inspector goes to the site to educate them the relevant policy and guide these businesses to complete registration. Professional accountants will submit the account information and audition process adjustment suggestion to environmental agency to upgrade the overall management effects. III. Appraisal on the execusability of the levying charge on container manufacturers. Through integration of the survey data and consultation of the scholars and technical literatures, we offer practical solution and review according to the four environmental policy criteria in the aspect of environment, economic, and administration. Through overall appraisal, consideration of establishing environment suitable for sources pay principle shall be top priority in short period of time. Actual disposal and financial responsibility assignment into container manufacturers and merchandise business will be goal in medium period of time. Finally long-term objective is the responsibility assignment into material providers.

plastic container,bookkeeping examination,sources pay principle