EPA-105-GA11-03-A195

105

4,100 千元

土壤及地下水污染整治策略規劃

2016/06/09

2017/06/08

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、複審及查核

Soil and Groundwater, Remediation Fees, Reexamination and Auditing

張宜鈞

楊振暐

04-23291290#153

elvisyang@bdo.com.tw

本計畫主要目的係透過複審及現場稽查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105年6月9日起至106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105年第1季至105年第4季整治費徵收案件計3,419家。(二) 完成民國105年第1季至105年第4季出口退費申請案件計32件。(三) 完成民國104年之保險退費申請案件計40件。(四) 完成民國104年度之工程退費申請案件計26件。(五) 現場稽查案件170件。複審查核家數之計畫目標達成率為100%。本計畫期間整治費「複審疑義案件金額」新台幣1,605,231元。後附本團隊執行複審查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，本團隊將針對複審查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查核工作之成效，並建立完善之資料庫管理。 本計畫另發現整治費複審之疑義案件發生原因，可能為小型業者因未熟悉收費辦法規定，而造成部分物質未申報或多申報。使用預填功能之業者則因系統與海關資料匯入目前有約兩個星期的時間落差，造成「輸入物質」少申報當季最後一個月的資料。合併繳費之業者通常為整治費繳費主要繳費業者，同時也是最容易發生重大疑義金額的業者，發生原因主要係廠區間或部門間橫向溝通產生之落差，而發生短報情形。

土壤及地下水、整治費、複審及查核

105年期末報告合併版.pdf

5MB

2017/11/1 上午 12:00:00

The main purpose of this project is to improve the management of payers of soil and groundwater pollution remediation fees through reexamination and site audit and analyze the results of our audit. This project was implemented from June 9, 2016 to June 8, 2017, and all objectives were achieved. The results are as follows. We completed the reexamination for the following cases: (1) 3,419 declaration cases of remediation fees paid from the first quarter of 2016 to the fourth quarter of 2016, (2) 32 declaration cases of export refund of remediation fees from the first quarter of 2016 to the fourth quarter of 2016, (3) 40 declaration cases of insurance expenditure refunds for the year 2015, (4) 26 declaration cases of construction expenditure refunds for the year 2015. (5) 170 cases of site audits. The achievement rate of reexamination and auditing was 100%. The total disputed amount of remediation fees found during this project was NTD $1,605,231. We have attached recommendations and statistical analysis to provide guidance for amendments to future policy. Based on the results of the project, we will continue to track those remediation fee payers with disputed amounts. In order to improve the efficiency and quality of future reexamination and site audits and establish and improve the database management of remediation fees, we will improve the communication of related regulations of remediation fees and assist remediation fee payers to file statements of manufacturing volume or import volume online correctly. We also discovered that reexamination results of pollution remediation fees indicated that small size entities were unfamiliar with related regulations resulting in non-declaration or over-declaration of covered materials. The customs data is different from data when using pre-filling function on the system, which represents approximately two weeks information lag, and the last month data of “imported materials” is not declared on the report. Double identity fee payers are the major source of pollution remediation fees, and they usually fall into significant questionable amounts less than what should be reported due to inconsistent horizontal communication among own factories or departments.

Soil and Groundwater, Remediation Fees, Reexamination and Auditing