EPA-104-GA11-03-A063

104

4,970 千元

2015/03/09

2016/06/08

王慕凡

土污基管會

陳育廷

立本台灣聯合會計師事務所

土壤及地下水

土壤及地下水、整治費、複審及稽核

Soil and Groundwater, Remediation Fees, Reexamination and Auditing

張宜鈞

徐方助

04-23291290#136

elvisyang@bdo.com.tw

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。本計畫執行期限自民國104年3月9日起至105年6月8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103年第4季至104年第4季整治費徵收案件計4,206家。(二) 完成民國103年第4季至104年第4季出口退費申請案件計47件。(三) 完成民國103年之保險退費申請案件計40件。(四) 完成民國103年度之工程退費申請案件計27件。(五) 現場稽核案件206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918,754元及整治費「複審疑義案件金額」為4,627,877元，合計為新臺幣5,546,631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成效，並建立完善之資料庫管理。

土壤及地下水、整治費、複審及稽核

104 年整治費期末報告.pdf

7MB

2016/10/1 上午 12:00:00

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 March 9, 2015 to June 8 2016, and has fulfilled each of its objectives. The results are as follows. We completed the reexamination for the following cases. (1) 4,206 declaration cases of remediation fees paid from the fourth quarter of year 2014 to the fourth quarter of year 2015. (2) 47 declaration cases of export refund of remediation fees from the fourth quarter of year 2014 to the fourth quarter of year 2015. (3) 40 declaration cases of insurance expenditure refunds for the year 2014. (4) 27 declaration cases of construction expenditure refunds for the year 2014. (5) 206 cases of site audits. The achievement rate of reexamination and auditing was 100%. During the execution period of this project, we found the total disputed amount of NTD $5,546,631 including NTD $4,627,877 from doubtful cases of remediation fees paid, and NTD$918,754 of site audits. 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.

Soil and Groundwater, Remediation Fees, Reexamination and Auditing