In 1997, the Environmental Protection Administration (EPA) announcedor the relevant manufacturers, they should pay recycling, clearance and disposal fees in accordance with the fee rates and the manufacturing or import volume approved by the EPA, and these fees should be used for the Resource Recycling Management Fund and making up for the downstream manufacturers to achieve the goal of pushing the operation of the resource recycling system. Therefore, it is an important and serious issue to maintain a normal operation of the Fund. The performance of this plan as follows: First, the balance of the Fund is correlated with the accuracy of the declared manufacturing volume due based on the analysis of domestic recycling, clearance and disposal fees, the declaration volume of the manufacturers of containers, as well as the current status of the Fund. Other than the fee rates, the motivations to accurately declaring the manufacturing volume due is associated with the examination performance of the EPA on the manufacturers of containers. Second, the plan examined the relation between the fee rates and the examination rates with the declaration motivations of the manufacturers of containers by regression estimation. The results show that, there was no significant effect between the fee change and the motivation of accurately declaration. While the examination rate is significantly positive correlated with the declaration amount. Third, the plan established a model of declaration amount based on the structure of tax evasion model. The model test found that, examination rate and the penalty rate both play important role in the declaration behavior regardless it is fixed or descending rate. Finally, accordingly the plan analyzed the manufacturers’ attitudes toward the clearance fee, the examination rate and the penalty rate; we suggest reinforcing the examination and amending the penalty system to strengthen its effectiveness.

Declare,Containers,Audit