The management of Sand and gravel policy and the Disposal of Construction Surplus are currently authorized by Bureau of Mines and Construction and Planning Agency in Taiwan. Due to the management similarity and difference in the administration and practical operation between these two policies, the administrative distinction between these two is difficult to clarify for both operation personnel and government official, and thus often cause unnecessary mistakes and misunderstanding. The purpose of the paper is to clarify the similarity and difference between aggregate processing plant and construction residual soil treatment plant in various aspects including basic attribution, application procedures, compatibility and related restriction. It is hope that the information gathered and analyzed in this report can help industries and government to further understand these two professions, and to proved suggestions and references for legislating and revising the related regulations in the future.