環保專案成果報告查詢系統

專案計畫編號	EPA-102-HA12-03-A158
經費年度	102
計畫經費	13,700 千元
專案開始日期	2013/03/18
專案結束日期	2014/12/31
專案主持人	汪忠平會計師
主辦單位	回收基管會
承辦人	蔡佳靜
執行單位	嘉威聯合會計師事務所
專案分類	廢棄物管理
中文關鍵字	書面查核制度，小量繳費責任業者，回收清除處理費
英文關鍵字	documentary auditing、enterprises of small fees、Recycling and Treatment Fee
協同主持人	呂家華會計師
共同主持人
計畫聯絡人	郭室余小姐
計畫聯絡電話	02-22995888#693
計畫聯絡信箱	sykuo1224@jwcpas.com.tw

中文摘要	本計畫執行期間自民國102年3月18日起至103年12月31日止，針對公告指定小量繳費責任業者900家之申報營業(進口) 量相關帳籍憑證進行現場查核作業，同步執行書面查核制度，藉以驗證書面查核制度，並規劃公告指定責任業者營業(進口)量相關帳籍憑證書面查核制度。本計畫已完成現場查核作業902家，輔導查核目標達成率為100.2%，總計查獲淨短漏金額為新臺幣3,855,481元；其中查核後有短繳情形之責任業者有514家，短漏報金額為新臺幣4,023,859元，查核後有溢繳情形之責任業者家次計54家，溢繳總金額為新臺幣168,378元。已有512家受查業者完成補繳申報作業，其累計補繳金額為新臺幣3,910,829元，達本計畫短漏應補繳金額之97.19%。此外，本計畫已於現場查核時，按環保署所執行之100年及101年書面查核模擬試行作業，模擬試行書面查核作業計180家，除已獲得更新後「最適重大性標準」，另對書面查核制度與現場查核制度進行交叉比對，驗證最適重大性標準，其抽樣風險控制機制符合環保署要求，並極為嚴謹且有效。本輔導查核計畫除稽核外，亦於現場輔導時加強與責任業者間之法令政策宣導作業，並針對責任業者登記申報繳費作業進行輔導程序，強化營業量查核與稽催力道，提升小量繳費責任業者的管理成效，以符合廢棄物清理法執行輔導查核之公平性及一致性原則。
中文關鍵字	書面查核制度，小量繳費責任業者，回收清除處理費

中文摘要

本計畫執行期間自民國102年3月18日起至103年12月31日止，針對公告指定小量繳費責任業者900家之申報營業(進口) 量相關帳籍憑證進行現場查核作業，同步執行書面查核制度，藉以驗證書面查核制度，並規劃公告指定責任業者營業(進口)量相關帳籍憑證書面查核制度。本計畫已完成現場查核作業902家，輔導查核目標達成率為100.2%，總計查獲淨短漏金額為新臺幣3,855,481元；其中查核後有短繳情形之責任業者有514家，短漏報金額為新臺幣4,023,859元，查核後有溢繳情形之責任業者家次計54家，溢繳總金額為新臺幣168,378元。已有512家受查業者完成補繳申報作業，其累計補繳金額為新臺幣3,910,829元，達本計畫短漏應補繳金額之97.19%。此外，本計畫已於現場查核時，按環保署所執行之100年及101年書面查核模擬試行作業，模擬試行書面查核作業計180家，除已獲得更新後「最適重大性標準」，另對書面查核制度與現場查核制度進行交叉比對，驗證最適重大性標準，其抽樣風險控制機制符合環保署要求，並極為嚴謹且有效。本輔導查核計畫除稽核外，亦於現場輔導時加強與責任業者間之法令政策宣導作業，並針對責任業者登記申報繳費作業進行輔導程序，強化營業量查核與稽催力道，提升小量繳費責任業者的管理成效，以符合廢棄物清理法執行輔導查核之公平性及一致性原則。

中文關鍵字

書面查核制度，小量繳費責任業者，回收清除處理費

類型	檔名	檔案大小	說明	最新版公開日期
期末報告	102年及103年公告指定小量繳費責任業者營業(進口)量相關帳籍.pdf	2MB		2015/5/1 上午 12:00:00

摘要	This project started from March 18th, 2013 to Decembe31, 2014. This project had to counsel and audit 900 responsible container enterprises is to the small payment. The purpose of the project inspect and verify to documentary and to establish the information audit system on responsible enterprises. This project had completed auditing 902 enterprises, and the achievement rate of the audited enterprise was 100.2%. The total recycle-free evaded amount discovered was NT3,855,481. Among the audited enterprises, out of 514 companies were short on the recycling-clearance-disposal fees, and the total amount was NT$4,023,859, out of 54 companies were excessive on the recycling-clearance-disposal fees, and the total amount was NT$168,378.Up to 502 companies had submitted declaration to pay off the debt and the total debt amount was NT3,910,829 which was 97.19％ of the total accumulated recycling-clearance-disposal fees payable. In accordance with the documentary simulated tested performed by Environmental Protection Administration (EPA) 2011 and 2012, the project further implemented a simulated test on 180 enterprises while providing the on-site guidance. Not only does the “most fitting and significant standardized factor” was reached, by cross examining the documentary audit procedure and on-site audit procedures, a confirmation showing that the sampling audit risk control was exact and effective. This project did not only focus on auditing the enterprise who was declare the sales amount by law, but also promote government’s guidance of the related environmental law to all responsible enterprises during the counseling. Besides, help these responsible enterprises to do the declaration and payment procedures are also included. By doing the above, it could reinforce the audit of sales amount, and upgrade the performance of these enterprises. Furthermore, accuracy and fairness in the responsible enterprises’ recycling-clearance-disposal fee declarations would be improved eventually.
英文關鍵字	documentary auditing、enterprises of small fees、Recycling and Treatment Fee

摘要

This project started from March 18th, 2013 to Decembe31, 2014. This project had to counsel and audit 900 responsible container enterprises is to the small payment. The purpose of the project inspect and verify to documentary and to establish the information audit system on responsible enterprises. This project had completed auditing 902 enterprises, and the achievement rate of the audited enterprise was 100.2%. The total recycle-free evaded amount discovered was NT3,855,481. Among the audited enterprises, out of 514 companies were short on the recycling-clearance-disposal fees, and the total amount was NT$4,023,859, out of 54 companies were excessive on the recycling-clearance-disposal fees, and the total amount was NT$168,378.Up to 502 companies had submitted declaration to pay off the debt and the total debt amount was NT3,910,829 which was 97.19％ of the total accumulated recycling-clearance-disposal fees payable. In accordance with the documentary simulated tested performed by Environmental Protection Administration (EPA) 2011 and 2012, the project further implemented a simulated test on 180 enterprises while providing the on-site guidance. Not only does the “most fitting and significant standardized factor” was reached, by cross examining the documentary audit procedure and on-site audit procedures, a confirmation showing that the sampling audit risk control was exact and effective. This project did not only focus on auditing the enterprise who was declare the sales amount by law, but also promote government’s guidance of the related environmental law to all responsible enterprises during the counseling. Besides, help these responsible enterprises to do the declaration and payment procedures are also included. By doing the above, it could reinforce the audit of sales amount, and upgrade the performance of these enterprises. Furthermore, accuracy and fairness in the responsible enterprises’ recycling-clearance-disposal fee declarations would be improved eventually.

英文關鍵字

documentary auditing、enterprises of small fees、Recycling and Treatment Fee