環保專案成果報告查詢系統

專案計畫編號	EPA-103-HA12-03-A008
經費年度	103
計畫經費	33,600 千元
專案開始日期	2014/01/21
專案結束日期	2015/12/31
專案主持人	蘇興華會計師
主辦單位	回收基管會
承辦人	江玉珍
執行單位	誠品聯合會計師事務所
專案分類	廢棄物管理
中文關鍵字	責任業者、益本比、回收清除處理費
英文關鍵字	Responsible enterprises, Revenues to Cost ratio, Recycling-clearance-disposal fees
協同主持人	賴明陽會計師
共同主持人
計畫聯絡人	盧芬瑜
計畫聯絡電話	02-23253375#120
計畫聯絡信箱	yjchiang@epa.gov.tw

中文摘要	本計畫執行期限自民國１０３年１月２１日起至１０４年１２月３１日止，針對行政院環保署資源回收管理基金管理委員會委辦之廢棄物清理法公告列管之物品類責任業者自行申報之營業(進口)量進行查核工作，並分析其查核成果。本計畫目標預計完成１,０００家業者之查核，本受委託單位-誠品聯合會計師事務所已完成工作執行報告之家數為１,００８家，查核家數之計畫目標達成率為１００.８０%，現場查核累計查獲應補繳金額為新臺幣８,５６９萬０,１２６元，益本比約為２.５５倍。本計畫已依查核標準作業程序完成查核之１,００８家業者中，查獲短(溢)報之業者有６２０家，其中短漏業者為４９９家，截至１０４年１２月３１日止，已有４８６家受查業者完成補繳申報作業，短漏家數補繳率為９７.３９%，累計已補繳金額為新臺幣７,５３１萬９,２７２元，到繳率為８７.９０％，為計畫總經費之２.２４倍。此外，協助執行責任業者短漏回收清除處理費補繳之稽催管控作業，目前歷年查核案件累計補繳率為９６%，已達９０%以上之目標，經本計畫協助歷年欠繳金額之稽催與控管，已實際挹注回收基金總金額達１２億元(１２億７仟７佰餘萬元)。本計畫並蒐集受查業者意見，列入各受查業者之工作執行報告，並加以分類統計分析，以提供未來政策修訂之參考。依據本計畫之執行成果，建議未來持續針對短漏業者列入查核，展現政府推動政策之決心並維持公平性。現場查核時，加強責任業者相關法令之宣導，佐以輔導責任業者上網申報營業量資料正確性，如此將可提升回收清除處理費稽徵成效，並建立完善之管理資料庫。
中文關鍵字	責任業者、益本比、回收清除處理費

中文摘要

本計畫執行期限自民國１０３年１月２１日起至１０４年１２月３１日止，針對行政院環保署資源回收管理基金管理委員會委辦之廢棄物清理法公告列管之物品類責任業者自行申報之營業(進口)量進行查核工作，並分析其查核成果。本計畫目標預計完成１,０００家業者之查核，本受委託單位-誠品聯合會計師事務所已完成工作執行報告之家數為１,００８家，查核家數之計畫目標達成率為１００.８０%，現場查核累計查獲應補繳金額為新臺幣８,５６９萬０,１２６元，益本比約為２.５５倍。本計畫已依查核標準作業程序完成查核之１,００８家業者中，查獲短(溢)報之業者有６２０家，其中短漏業者為４９９家，截至１０４年１２月３１日止，已有４８６家受查業者完成補繳申報作業，短漏家數補繳率為９７.３９%，累計已補繳金額為新臺幣７,５３１萬９,２７２元，到繳率為８７.９０％，為計畫總經費之２.２４倍。此外，協助執行責任業者短漏回收清除處理費補繳之稽催管控作業，目前歷年查核案件累計補繳率為９６%，已達９０%以上之目標，經本計畫協助歷年欠繳金額之稽催與控管，已實際挹注回收基金總金額達１２億元(１２億７仟７佰餘萬元)。本計畫並蒐集受查業者意見，列入各受查業者之工作執行報告，並加以分類統計分析，以提供未來政策修訂之參考。依據本計畫之執行成果，建議未來持續針對短漏業者列入查核，展現政府推動政策之決心並維持公平性。現場查核時，加強責任業者相關法令之宣導，佐以輔導責任業者上網申報營業量資料正確性，如此將可提升回收清除處理費稽徵成效，並建立完善之管理資料庫。

中文關鍵字

責任業者、益本比、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	103年及104年公告指定物品類責任業者營業（進口）量相關帳籍憑證查核及責任業者稽催作業計畫-公開版0125.pdf	1MB		2016/3/1 上午 12:00:00

摘要	This project is for examination into bookkeeping of responsible enterprises with relation to volume of operation/importation of publicly-announced specified objects from January 21, 2014 to December 31, 2015. The purpose of the project was to conduct audit and analyze on designated enterprises that are responsible for manufacturing/importation objects specified and controlled by the Waste Disposal Act. This project aimed to audit 1,000 target enterprises filed information and as of completion date of December 31, 2015. Of the 1,000 target enterprises, 1,008 enterprises had been audited by December 31, 2015, indicating completion rate of 100.80%. The accumulated recycling-clearance-disposal fees which collected from the audited responsible enterprises were NT$85,690,126, indicating 2.55 revenue to cost ratio. In accordance with the auditing procedures, 620 of 1,008 audited responsible enterprises were reported to have either over or under paid the recycling-clearance-disposal fees, of which 499 enterprises were found to either under-paid the recycling-clearance-disposal fees. As of December 31, 2015, 486 of the 499 enterprises or 97.39% had submitted declaration delinquent fees. Besides, NT$75,319,272 representing 87.90% of the total accumulated recycling-clearance-disposal fees had been collected by the authorities concerned, indicating 224% of the whole budgeted professional fees. This project also assisted in enforcement of collecting past-due payment for year 2015 in achieving its target goal of repayment to the fund by over a total of NT$1.2 billion (more than 1 billion and 277 million), the rate of accumulative total was 96% and also achieving its target goal of above 90%. Comments were also collected from the audited responsible enterprises and were presented in this project report. There were also sorted and analyzed statistically for future policy making reference. According to the auditing result of this project, we suggested that the Environmental Protection Administration should keep inspecting and auditing those responsible enterprises which underpaid the recycling-clearance-disposal fees in order to enforce the government policy as well as maintain the fairness of audit regarding to all related responsible enterprises. During the inspections at site, the responsible enterprises should be well-trained with related regulations, and assisted to improve the accuracy of online declarations of the operating or import volume. This will enhance the efficiency and effectiveness in collection of the recycling-clearance-disposal fees and in the meantime to maintain completeness of the database for managerial purposes.
英文關鍵字	Responsible enterprises, Revenues to Cost ratio, Recycling-clearance-disposal fees

摘要

This project is for examination into bookkeeping of responsible enterprises with relation to volume of operation/importation of publicly-announced specified objects from January 21, 2014 to December 31, 2015. The purpose of the project was to conduct audit and analyze on designated enterprises that are responsible for manufacturing/importation objects specified and controlled by the Waste Disposal Act. This project aimed to audit 1,000 target enterprises filed information and as of completion date of December 31, 2015. Of the 1,000 target enterprises, 1,008 enterprises had been audited by December 31, 2015, indicating completion rate of 100.80%. The accumulated recycling-clearance-disposal fees which collected from the audited responsible enterprises were NT$85,690,126, indicating 2.55 revenue to cost ratio. In accordance with the auditing procedures, 620 of 1,008 audited responsible enterprises were reported to have either over or under paid the recycling-clearance-disposal fees, of which 499 enterprises were found to either under-paid the recycling-clearance-disposal fees. As of December 31, 2015, 486 of the 499 enterprises or 97.39% had submitted declaration delinquent fees. Besides, NT$75,319,272 representing 87.90% of the total accumulated recycling-clearance-disposal fees had been collected by the authorities concerned, indicating 224% of the whole budgeted professional fees. This project also assisted in enforcement of collecting past-due payment for year 2015 in achieving its target goal of repayment to the fund by over a total of NT$1.2 billion (more than 1 billion and 277 million), the rate of accumulative total was 96% and also achieving its target goal of above 90%. Comments were also collected from the audited responsible enterprises and were presented in this project report. There were also sorted and analyzed statistically for future policy making reference. According to the auditing result of this project, we suggested that the Environmental Protection Administration should keep inspecting and auditing those responsible enterprises which underpaid the recycling-clearance-disposal fees in order to enforce the government policy as well as maintain the fairness of audit regarding to all related responsible enterprises. During the inspections at site, the responsible enterprises should be well-trained with related regulations, and assisted to improve the accuracy of online declarations of the operating or import volume. This will enhance the efficiency and effectiveness in collection of the recycling-clearance-disposal fees and in the meantime to maintain completeness of the database for managerial purposes.

英文關鍵字

Responsible enterprises, Revenues to Cost ratio, Recycling-clearance-disposal fees