The environment is a public good for all citizens and serves as a cornerstone for national development. With economic growth driving the development of transportation, commerce, and residential construction, people have higher expectations for the quality of their residential and community environments. The government should take a holistic approach to plan for high-quality environmental health and environmental improvement, gradually achieving specific goals such as a clean home, eco-friendly communities, and sustainable environments, ultimately aiming for the highest environmental quality and a harmonious and peaceful way of life.

Public restrooms are important facilities in human society and are frequently used public amenities. The cleanliness of public restrooms reflects a country's level of civilization and progress and is an important indicator for assessing the quality of life and progress in a nation. In order to comprehensively promote high-quality public restrooms, the Environmental Protection Administration of the Executive Yuan implemented the "Promotion Plan for High-Quality Public Restrooms and Beautiful Environments" as approved by the Executive Yuan on August 17, 2017. This plan provides subsidies to local governments for the improvement of public restrooms and is scheduled for implementation from 2017 to 2024.

The EMA has also formulated an "Improvement of Public Restrooms and Enhancement of High-Quality Public Restrooms Promotion Plan Manual" as a reference guide for the selection criteria and review principles for local government restroom improvement projects. Through the combined efforts of the central government and local governments, the goal is to construct high-quality public restrooms, progressively enhance the quality and image of public restrooms, and create a comfortable and high-quality living environment for the general public.