環保專案成果報告查詢系統

專案計畫編號	EPA-103-GA11-03-A051
經費年度	103
計畫經費	5,091 千元
專案開始日期	2014/02/27
專案結束日期	2015/02/26
專案主持人	王慕凡
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, Remedation Fees, Reexamination and Auditing
協同主持人	張宜鈞
共同主持人
計畫聯絡人	郭暳鎂
計畫聯絡電話	04-23291290#132
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103年2月27日起至104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102年第4季至103年第3季整治費徵收案件計3,059家。(二) 完成民國102年第4季至103年第3季出口退費申請案件計39件。(三) 完成民國102年之保險退費申請案件計38件。(四) 完成民國102年度之工程退費申請案件計37件。(五) 現場稽核案件209件。複審稽核家數之計畫目標達成率為100%。本計畫期間執行現場稽核「查獲短漏、未申報金額」為559,140元及整治費「複審疑義案件金額」為2,640,336元，合計為新臺幣3,199,476元。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103年2月27日起至104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102年第4季至103年第3季整治費徵收案件計3,059家。(二) 完成民國102年第4季至103年第3季出口退費申請案件計39件。(三) 完成民國102年之保險退費申請案件計38件。(四) 完成民國102年度之工程退費申請案件計37件。(五) 現場稽核案件209件。複審稽核家數之計畫目標達成率為100%。本計畫期間執行現場稽核「查獲短漏、未申報金額」為559,140元及整治費「複審疑義案件金額」為2,640,336元，合計為新臺幣3,199,476元。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	103年度整治費複審計畫成果摘要.pdf	0MB		2015/7/1 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, 2014 to February 26 2015, and has fulfilled each of its objectives. The results are as follows. We completed the reexamination for the following cases. (1) 3,059 declaration cases of remediation fees paid from the fourth quarter of year 2013 to the third quarter of year 2014. (2) 39 declaration cases of export refund of remediation fees from the fourth quarter of year 2013 to the third quarter of year 2014. (3) 38 declaration cases of insurance expenditure refunds for the year 2013. (4) 37 declaration cases of construction expenditure refunds for the year 2013. (5) 209 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 $3,199,476 including NTD $2,640,336 from doubtful cases of remediation fees paid, underpaid and overpaid amount of remediation fees of NTD$559,140. After performing reexamination and site audit, we attached recommendations and statistical analysis to provide the guidance and reference for amendments of future strategy. 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, Remedation 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, 2014 to February 26 2015, and has fulfilled each of its objectives. The results are as follows. We completed the reexamination for the following cases. (1) 3,059 declaration cases of remediation fees paid from the fourth quarter of year 2013 to the third quarter of year 2014. (2) 39 declaration cases of export refund of remediation fees from the fourth quarter of year 2013 to the third quarter of year 2014. (3) 38 declaration cases of insurance expenditure refunds for the year 2013. (4) 37 declaration cases of construction expenditure refunds for the year 2013. (5) 209 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 $3,199,476 including NTD $2,640,336 from doubtful cases of remediation fees paid, underpaid and overpaid amount of remediation fees of NTD$559,140. After performing reexamination and site audit, we attached recommendations and statistical analysis to provide the guidance and reference for amendments of future strategy. 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, Remedation Fees, Reexamination and Auditing