Waste Disposal Act Article 68
Enterprise expense incurred from waste clearance shall be tax deductible.Enterprises that are in compliance with relevant regulations of this Act and with excellent performance in the area of waste clearance, reduction, recycling and reuse shall be rewarded; reward regulations shall be determined by the central competent authority in consultation with the central industry competent authority.
中文原文 廢棄物清理法第68條
事業清理廢棄物所支出之費用，應予財稅減免。
事業遵守本法有關規定，辦理廢棄物清理及資源減量、回收再利用績效優良者，應予獎勵；其獎勵辦法，由中央主管機關會商中央目的事業主管機關定之。
事業遵守本法有關規定，辦理廢棄物清理及資源減量、回收再利用績效優良者，應予獎勵；其獎勵辦法，由中央主管機關會商中央目的事業主管機關定之。