EPA-104-HA12-03-A017

104

31,600 千元

2015/01/09

2016/12/31

蔡淑美會計師

回收基管會

第5組藍素萍小姐

立本台灣聯合會計師事務所

廢棄物管理

回收清除處理費，責任物，登記責任業者

Recycle-Clearance-DisposalFee, Articles of responsibility, registered responsible enterprises

許恩得博士；曾炳霖會計師

范國軒

04-23291290#115

alexfan@bdo.com.tw

本計畫主要目的係透過現場查核作業以加強輔導公告指定小量繳費責任業者，提升各類資源回收基金稽徵成效，以符合廢棄物清理法執行之公平性及一致性，並蒐集責任業者對於現行法令及回收基金徵收制度之相關意見，以作為環保署未來營業量查核政策方向之參考。本計畫之執行期間為104年1月9日至105年12月31日，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) 公告指定小量繳費責任業者之查核：依據合約應完成查核2,100家責任業者，已完成查核2,103家責任業者，達成率為100%。(二) 輔導成果：有關法令宣導工作項目，係就本計畫之受查業者宣導廢棄物清理法相關規定，計2,103家。(三)研訂並印製「公告指定責任業者登記、申報及繳費等宣導手冊」2,103冊。另本計畫共辦理二場次查核作業之教育訓練，使本計畫全體人員充分了解本計畫之內容、相關法令及查核作業流程等，有效地提昇本計畫之查核效率及品質。

回收清除處理費，責任物，登記責任業者

期末報告公開版.pdf

1MB

2017/4/1 上午 12:00:00

The main objective of this project was to strengthen supervision over various types of announcement to designated responsible manufacturing/import enterprises with small payments and enhance the efficiency of various resource recycling funds in order to ensure the fairness and consistency of the Waste Disposal Act. In addition, the project aimed to collect opinions about the current legislation and recycling funds systems from the registered enterprises under the Waste Disposal Act as the future guidance to amend the relevant regulations. This project was implemented from January 9, 2015 to December 31, 2016, and has achieved all the requirements. The results were as follows: (1) the audit of designated responsible enterprises with small payments: According to the contract, a minimum of 2,100 registered enterprises must be auditied. As the result, the total of 2,103 enterprises were audited, and the achievment rate was 100%; (2) the counseling results: guided the 2,103 audited registered enterprises in this project about the waste disposal related legislation;(3) 2,103 booklets briefing the registration, reporting and fee collection process were printed and distributed. Two seminars were held to train the auditors about the audit process, the objectives of this project, and the related regulations and laws,which effectively raised the audit efficiency and quality of this project.

Recycle-Clearance-DisposalFee, Articles of responsibility, registered responsible enterprises