The implementation period for the project started from March 20, 2008 to March 19, 2009. The purpose of the project was to conduct the auditing and analysis for the operating volume or import volume of responsible enterprise acquainted by Waste Disposal Act. This project aimed to audit 500 firms and had completed auditing 634 firms (including 496 firms, which were audited for the original announced scope and 138 firms, which were audited for the additional announced scope since 2007). The achievement rate of the audited firms was 110.26%. The accumulated recycling-clearance-disposal fees payable from the audited responsible enterprises based on the project result was NT$37,550,003 with P/E ratio of 2.26 (including NT$20,984,502, P/E ratio of 1.26 for the original announced scope and NT$16,565,531, P/E ratio of 1.00 for the additional announced scope since 2007). Among the audited 634 responsible enterprises 289 responsible enterprises were recognized as shortage (excessive) of the recycling-clearance-disposal fees payable and out of which 230 responsible enterprises were short on the recycling-clearance-disposal fees. By February 6, 2009, 107 of 230 responsible enterprises or 46.52% had submitted declaration to payoff the debt and the total debt amount of 107 responsible enterprises was NT$13,499,020, which was39.05% of the total accumulated recycling-clearance-disposal fees payable. Additionally, the mended declaration fee for this project would be 81.32% of the total budgeted professional fee. The project report collected opinions from audited responsible enterprises and those opinions were included in the work implementation reports. The project had classified and analyzed the statistics, and provided the information for the future policy making. In our opinion, based on the examination result, we would continue to audit the responsible enterprises that had underpaid the recycling-clearance-disposal fees. We will also advocate government’s determination and fairness regarding to the guidance of the related environmental law to all responsible enterprises. By continuing to train enterprises to get more familiar to government policy, we are able to guide responsible enterprises to correctly submit declarations of the operating volume or import volume. Therefore, accuracy in the responsible enterprises’ recycling-clearance-disposal fee declarations would be improved, and the database management will be perfect.

Electronic Objects, Information Objects, Lighting, Automobile and Motorcycle, Tire, Ignition Lead Acid Battery, Fan, Keyboard, Mandatory Recycling Items, accounts, P/E ratio, Recycle fees