臺灣廢塑膠容器「就源課費」方案的檢討

The Study of Raw Materials Fee on Waste Plastic Containers in Taiwan

本文追溯臺灣廢塑膠容器就源課費方案的發展歷史（舊版就源課費──容器原料製造與輸入業者的回收處理費課徵方案），發現舊版就源課費方案無法適用於廢塑膠容器。起因於退費機制窒礙難行等問題，且容器原料製造與輸入業者的不願接受。本文並回顧相關文獻而設計新版就源課費方案（依塑膠原料業者營業額的固定百分比），且透過專家學者訪談記錄了解新版就源課費方案的優缺點。新版就源課費方案的優點包括改善短漏報問題、優化退費機制、降低業者抗爭、平衡基金收支效率等。專家們也大都贊同或不反對新版就源課費方案，但對新版就源課費方案的法律、行政、基金運作等執行細項尚有許多建議。

This paper surveys the historic references for the existed scheme of raw materials fee on Taiwan waste plastic containers. The current scheme has challenges of its refund method since the responsible enterprises are reluctant to declare the actual production of waste plastic containers. A new scheme of raw materials fee is suggested by this paper. In adaption of the income collection mode, the new scheme collects the raw material fee as a fixed percentage calculating by the revenue from plastic containers of total sales revenue. This approach has advantages include improving shortage of declaration, optimizing the refund model, reducing dispute of fee collection and balancing the expenditure and income for the Recycling Funds. The evaluation of feasibility on the new scheme, the major concerns are from the legitimacy, administration and operation of Recycling Management Fund according to the feedbacks from those professions.