EPA-101-HA12-03-A070

101

36,000 千元

2012/01/20

2013/12/31

蔡淑美

回收基管會

陳順治

立本台灣聯合會計師事務所

廢棄物管理

回收清除處理費;益本比;登記責任業者

Recycle-Clearance-Disposal Fee;P/E ratio;registered responsible enterprises

許恩得;曾炳霖

王恕敬

04-23291290#18

jowang@bdo.com.tw

本計畫主要目的係透過現場查核作業以加強納管公告指定容器責任業者，提升各類資源回收基金稽徵成效，以符合廢棄物清理法執行之公平性及一致性，並蒐集責任業者對於現行法令及回收基金徵收制度之相關意見，以作為環保署未來營業量查核政策方向之參考。本計畫之執行期間為101年1月20日至102年12月31日，透過執行團隊縝密規劃及專業分工已達成本計畫要求之各項目標。成果列示如後：(一) 公告指定容器責任業者之查核：發文並執行查核1,082家責任業者，達成率為100.19%。查獲短漏金額計新台幣277,753,266元，益本比為7.72倍（277,753,266/36,000,000），達成率為192.88%。(二) 輔導成果：有關法令宣導工作項目，係就本計畫之受查業者宣導廢棄物清理法相關規定，計1,082家。(三)研訂並印製「公告指定責任業者登記、申報及繳費等宣導手冊」2,000冊。另本計畫共辦理四場次查核作業之教育訓練及研討會，使本計畫全體人員充分了解本計畫之內容、相關法令及查核作業流程等，有效地提昇本計畫之查核效率及品質。

回收清除處理費;益本比;登記責任業者

EPA-101-HA12-03-A070公開版.pdf

0MB

2014/5/1 上午 12:00:00

The main objective of this project was to strengthen supervision over various types of announcement to specified container enterprises and raise the efficiency of various resource recycling funds in order to ensure the fairness and consistency of the Waste Disposal Act. Also, part of the main objective was to collect opinions about the current legislation and recycling funds systems from the registered responsible enterprises designated by the notice in order to provide the guidance to future strategy by the Environmental Agency. This project was implemented from January 20, 2012 to December 31, 2013, and has fulfilled each of its objectives. The results were as follows: (1) audit of announcement to specified container enterprises: 1,082 announcement to specified container enterprises were given notice and audited, achievement rate was 100.19%. The audited shortfall amounted to NTD $277,753,266, with 7.72 times of fee and an achievement rate of 192.88%; (2) counseling results: educating the 1,082 responsible enterprises audited in this project about waste disposal related legislation;(3) 2,000 booklets were printed and distributed, explaining the registration, reporting and fee collection process. Four other seminars were held to educate about the audit process, the contents of this project, and the related regulations and laws,which effectively raised the audit efficiency and quality of this project.

Recycle-Clearance-Disposal Fee;P/E ratio;registered responsible enterprises