The achievements of the Green Dot Program: 1. It shows that packaging waste has shown a downward trend from its long-term increasing trend in the past after the passage of the Packaging Law, and the situation has generally improved. 2. The effect of resource recycling far exceeds the goals originally set by governments, and has also caused many multinational companies to rethink the design of their products. When recycling is only the responsibility of taxpayers, businesses usually do not take it seriously. Therefore, after the implementation of this program, the plan allows businesses to pay for the recycling costs of their products, which has a strong incentive to design materials to make them recyclable. 3. The post-consumer recycling stage of products is handed over to businesses, which gives waste reduction a competitive advantage to create economically viable and recyclable products, and provides important economic incentives for green products and more efficient resource utilization. In the 21st century, we must use resources more efficiently, that is, incorporate the impact on the environment into the price of products in order to achieve sustainable resource utilization. Inspired by the Germans' dedication and commitment to environmental protection and resource recycling, the war on garbage in Taiwan has reached a shocking level. Although the concept of environmental protection cannot be changed overnight, it is a major challenge Taiwan is currently facing. Only if Taiwanese people can cherish the land, treasure all kinds of resources, reduce or even refuse to use plastic products, and fundamentally eliminate the excessive and indiscriminate dumping of garbage, can we ensure the long-term health of Taiwan's environment.