環保專案成果報告查詢系統

專案計畫編號	EPA-102-GA11-03-A013
經費年度	102
計畫經費	2,891 千元
專案開始日期	2013/02/27
專案結束日期	2014/02/26
專案主持人	王慕凡會計師
主辦單位	土污基管會
承辦人	曾禹倫
執行單位	立本台灣聯合會計師事務所
專案分類	土壤及地下水
中文關鍵字	土壤及地下水、整治費、複審及稽核
英文關鍵字	Soil and Groundwater, Remediation Fees, Reexamination and Auditing
協同主持人	蔡淑美會計師
共同主持人
計畫聯絡人	郭暳鎂
計畫聯絡電話	04-23291290#32
計畫聯絡信箱	melaniekuo@bdo.com.tw

中文摘要	本計畫主要目的係透過複審及現場稽核作業以加強納管土壤及地下水污染整治費徵收業者並分析其查核成果。本計畫之執行期限自民國102年2月27日起至103年2月26日止，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) 完成民國101年第4季至102年第3季整治費徵收案件計3,097件。(二) 完成民國101年第2季至102年第3季出口退費申請案件計48件。(三) 完成民國100年及101年度之保險退費申請案件計52件。(四) 完成民國100年及101年度之工程退費申請案件計47件。(五) 免徵比例申請案件計2件。(六) 現場稽核案件200件。複審稽核家數之計畫目標達成率為100%。本計畫期間「查獲短漏、未申報金額」、「初、複核誤差金額」及其它經環保署認可屬「查獲短漏、未申報金額」或「初、複核誤差金額」項目金額為新臺幣6,346,124元，益本比約2.2倍。後附本團隊執行複審稽核工作後之建議事項，並加以分類統計分析，以提供未來政策修訂之參考。依據本計劃之執行成果，本團隊將針對複審稽核後有爭議之繳費業者列入持續追蹤。加強對繳費業者宣導相關法令，並輔導繳費業者正確地上網申報（請），藉以提升土壤及地下水污染整治費複審稽核工作之成效，並建立完善之資料庫管理。
中文關鍵字	土壤及地下水、整治費、複審及稽核

中文摘要

本計畫主要目的係透過複審及現場稽核作業以加強納管土壤及地下水污染整治費徵收業者並分析其查核成果。本計畫之執行期限自民國102年2月27日起至103年2月26日止，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) 完成民國101年第4季至102年第3季整治費徵收案件計3,097件。(二) 完成民國101年第2季至102年第3季出口退費申請案件計48件。(三) 完成民國100年及101年度之保險退費申請案件計52件。(四) 完成民國100年及101年度之工程退費申請案件計47件。(五) 免徵比例申請案件計2件。(六) 現場稽核案件200件。複審稽核家數之計畫目標達成率為100%。本計畫期間「查獲短漏、未申報金額」、「初、複核誤差金額」及其它經環保署認可屬「查獲短漏、未申報金額」或「初、複核誤差金額」項目金額為新臺幣6,346,124元，益本比約2.2倍。後附本團隊執行複審稽核工作後之建議事項，並加以分類統計分析，以提供未來政策修訂之參考。依據本計劃之執行成果，本團隊將針對複審稽核後有爭議之繳費業者列入持續追蹤。加強對繳費業者宣導相關法令，並輔導繳費業者正確地上網申報（請），藉以提升土壤及地下水污染整治費複審稽核工作之成效，並建立完善之資料庫管理。

中文關鍵字

土壤及地下水、整治費、複審及稽核

類型	檔名	檔案大小	說明	最新版公開日期
期末報告	102 年土壤及地下水污染整治費徵收及退費複審、稽核工作計畫期末報告-公開版.pdf	13MB		2014/6/1 上午 12:00:00

摘要	The main purpose of this project is through the reexamination and site audit to strengthen managing soil and groundwater pollution remediation fees payers and analyzes the results of our audit. This project has been implemented from February 27, 2013 to February 26 2014, and has fulfilled each of its objectives. The results are as follows. We completed the reexamination for the following cases. (1) 3,097 declaration cases of remediation fees paid from the fourth quarter of year 2012 to the third quarter of year 2013. (2) 48 declaration cases of export refund of remediation fees from the second quarter of year 2012 to the third quarter of year 2013. (3) 52 declaration cases of insurance expenditure refunds for the year 2011 and the year 2012. (4) 47 declaration cases of construction expenditure refunds for the year 2011 and the year 2012. (5) 2 declaration cases of exemption ratio. (6) 200 cases of site audit. The achievement rate of reexamination and auditing was 100%. During the execution period of this project, we found the total amount of NTD $6,346,124 including differences between preliminary examining party and us, underpaid and overpaid amount of remediation fees, with a benefit-cost ratio of 2.2. After performing reexamination and site audit, we attached recommendations and statistical analysis to provide the guidance and reference for future strategy amendments. Based on the results of execution of the project, we will continue to track those disputed remediation fees payers. In order to promote the efficiency and quality of the reexamination and site audit, and establish and improve the database management, we will strengthen the announcement of the related regulations of remediation fees, and assist remediation fees payers to submit statements of the manufacturing volume or import volume into internet filing system correctly.
英文關鍵字	Soil and Groundwater, Remediation Fees, Reexamination and Auditing

摘要

The main purpose of this project is through the reexamination and site audit to strengthen managing soil and groundwater pollution remediation fees payers and analyzes the results of our audit. This project has been implemented from February 27, 2013 to February 26 2014, and has fulfilled each of its objectives. The results are as follows. We completed the reexamination for the following cases. (1) 3,097 declaration cases of remediation fees paid from the fourth quarter of year 2012 to the third quarter of year 2013. (2) 48 declaration cases of export refund of remediation fees from the second quarter of year 2012 to the third quarter of year 2013. (3) 52 declaration cases of insurance expenditure refunds for the year 2011 and the year 2012. (4) 47 declaration cases of construction expenditure refunds for the year 2011 and the year 2012. (5) 2 declaration cases of exemption ratio. (6) 200 cases of site audit. The achievement rate of reexamination and auditing was 100%. During the execution period of this project, we found the total amount of NTD $6,346,124 including differences between preliminary examining party and us, underpaid and overpaid amount of remediation fees, with a benefit-cost ratio of 2.2. After performing reexamination and site audit, we attached recommendations and statistical analysis to provide the guidance and reference for future strategy amendments. Based on the results of execution of the project, we will continue to track those disputed remediation fees payers. In order to promote the efficiency and quality of the reexamination and site audit, and establish and improve the database management, we will strengthen the announcement of the related regulations of remediation fees, and assist remediation fees payers to submit statements of the manufacturing volume or import volume into internet filing system correctly.

英文關鍵字

Soil and Groundwater, Remediation Fees, Reexamination and Auditing