The goal executing the research is to review the recycling system of waste vehicles and deliberate upon the better policy in the future entirely. We have made a study of the mechanism of differential subsidy rates in point of the result of the income and expenditure application of the ELV recycling funds. And we finish the estimating about the output value of the industry according to the amount of abandonment, the sorts of the second-hand elements, and the market survey of the current price. We have compared the recycling effects with the situations of the current waste vehicles recycling system from Taiwan, Korea, Japan, Nederland, Germany, and etc. At the same time, we have held three symposiums on the issues of the internal recycling systems, transformation of auto shredding plants promoting the economy of waste vehicles industry. According to the analysis from other countries systems and the conclusion of the symposium, EPA and our company have advanced the related supporting measures of “EOL Vehicles Must Be Recycled Before Deregistering” and provide advices about the revision of laws. Besides, we assist the Executive Yuan in the negotiation and establishing of the cross-departmental information platform which consists of Environmental Protection Administration, Ministry of Transportation and Communications, National Police Agency, Bureau of Foreign Trade, Ministry of Economic Affairs, and etc. in point of planning complete the contents of the policies. We combine the resources of each department with ours to make the systems be worked and managed well. In addition, Ministry of Transportation and Communications is responsible for setting up the information platform of the cross-departmental exchanging. We help promote new policies, accomplish declaring operation, planning large-sized activities, promotional pamphlets, and the first draft of playbill, completely collect the associated information of the agencies EPA has subsidized. Besides, we hold three technical research and study symposiums in the North, Middle, and South respectively to transmit the policies of the future planning, the knowledge of plastic classifying, Freon recycling, and etc. to the agencies. We interview East-asia countries such as Shanghai and Hong Kong of China, Korea, Singapore, Malaysia, and so on for comprehending the international platform of second-hand elements exchanging conditions. We have finish setting up the platform of second-hand elements exchanging and promoting the policies planning after our investigating results. Besides, In the respect of the follow-up disposition of Guan Yin Auto Shredding Plant, we provide the best advice about the disposition for Guan Yin Auto Shredding Plant according to its actual operational achievement, and the results and factors of its marketing valuation in the past years. We suggest that Environmental Protection Administration should sell the plant to private ELV recycling companies. It is going to be the best operational mode of the follow-up Guan Yin Auto Shredding Plant.