環保專案成果報告查詢系統

專案計畫編號	EPA-106-HA12-03-A039
經費年度	106
計畫經費	39,000 千元
預算科目	責任業者之繳費查核業務
專案開始日期	2017/01/01
專案結束日期	2018/12/31
專案主持人	劉保忠會計師
主辦單位	回收基管會
承辦人	第5組蔡佳靜小姐
執行單位	誠品聯合會計師事務所
專案分類	科技計畫
中文關鍵字	小量繳費、責任業者、回收清除處理費
英文關鍵字	small payments, responsible enterprises, recycling-clearance-disposal fees
協同主持人	周志誠會計師
共同主持人
計畫聯絡人	劉保忠
計畫聯絡電話	02-23253375#106
計畫聯絡信箱	jacky.liu@cpawetec.com.tw

中文摘要	本計畫執行期限自民國１０６年１月１日起至１０７年１２月３１日止，目標係依據行政院環保署資源回收管理基金管理會委辦之廢棄物清理法公告列管平均年繳費在新臺幣5萬元(含)以下之小量繳費責任業者自行申報之營業(進口)量進行輔導查核工作，並分析其查核成果。本計畫目標為完成２,５００家業者之查核，截至本次期末報告已完成之現場查核家數為２,５０２家，達成計畫目標１００．０８%之查核家數。透過現場查核累計查獲應補繳金額為新臺幣５５９萬３,２６０元。完成現場查核之２,５０２家業者中，查獲溢報業者有２７５家及短報業者有１,０７５家，其中短報業者截至１０７年１２月３１日止，已有１,０６７家受查業者完成補繳申報作業，短漏家數補繳率為９９．２６％；另累計已補繳金額為新臺幣５５３萬３,７０７元，到繳率為９８．９４％。本計畫亦蒐集受查業者意見，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，建議環保署未來仍應持續針對有短漏的小量繳費業者列入查核，展現政府推動政策之決心並維持公平性。現場查核時，查核人員應加強小量繳費業者相關法令之宣導，佐以輔導小量繳費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	小量繳費、責任業者、回收清除處理費

中文摘要

本計畫執行期限自民國１０６年１月１日起至１０７年１２月３１日止，目標係依據行政院環保署資源回收管理基金管理會委辦之廢棄物清理法公告列管平均年繳費在新臺幣5萬元(含)以下之小量繳費責任業者自行申報之營業(進口)量進行輔導查核工作，並分析其查核成果。本計畫目標為完成２,５００家業者之查核，截至本次期末報告已完成之現場查核家數為２,５０２家，達成計畫目標１００．０８%之查核家數。透過現場查核累計查獲應補繳金額為新臺幣５５９萬３,２６０元。完成現場查核之２,５０２家業者中，查獲溢報業者有２７５家及短報業者有１,０７５家，其中短報業者截至１０７年１２月３１日止，已有１,０６７家受查業者完成補繳申報作業，短漏家數補繳率為９９．２６％；另累計已補繳金額為新臺幣５５３萬３,７０７元，到繳率為９８．９４％。本計畫亦蒐集受查業者意見，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，建議環保署未來仍應持續針對有短漏的小量繳費業者列入查核，展現政府推動政策之決心並維持公平性。現場查核時，查核人員應加強小量繳費業者相關法令之宣導，佐以輔導小量繳費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

小量繳費、責任業者、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	「106年及107年公告指定小量繳費責任業者營業（進口）量相關帳籍憑證輔導查核計畫」-公開版.pdf	2MB		2019/3/1 上午 12:00:00

摘要	This project, executed from 1 January 2017 to 31 December 2018, aimed to audit designated enterprises responsible for funding recycling that are responsible for paying an average of recycling-clearance-disposal fees less than or equal to NTD50,000 per year (henceforth ‘responsible enterprises of small payments’) in terms of their manufactured/imported volume of regulated objects according to the ‘Waste Disposal Act’ enacted by the Recycling Fund Management Board under the Environmental Protection Administration (EPA). The objective of this project was to inspect 2,500 enterprises. By the end of final report, 2,502 enterprises had been audited, reaching 100.08% of the targeted number of enterprises. The accumulated amount of recycling-clearance-disposal fees to be collected from the audited enterprises through on-site inspections was NTD5,593,260. Among the 2,502 enterprises which were inspected on site, 275 enterprises overpaid the fees and 1,075 underpaid the fees. By December 31, 2018, 1,067 out of the 1,075 enterprises that had underpaid the fees (i.e., 99.26% of these enterprises) had submitted fee deficiencies. Of the total accumulated sum of fee deficiencies, 98.94% (i.e., NTD5,533,707) was collected. This project also collected comments from the audited responsible enterprises of small payments, and then sorted and statistically analyzed these comments for policymakers' reference with regard to future policymaking. Based on the executed results, this project suggests that the EPA should continue to inspect responsible enterprises with small payments that had previously underpaid the recycling-clearance-disposal fees in order to emphasize its determination to enforce the policy and to ensure fairness among the audited enterprises. Moreover, when conducting on-site inspections, auditor should also promote regulations related to the enterprises and facilitate them to provide accurate data on the manufactured/imported volume on the EPA website. Following these recommendations will improve the efficiency and effectiveness of collecting the recycling-clearance-disposal fees, as well as maintain an accurate and up-to-date database for managerial purposes.
英文關鍵字	small payments, responsible enterprises, recycling-clearance-disposal fees

摘要

This project, executed from 1 January 2017 to 31 December 2018, aimed to audit designated enterprises responsible for funding recycling that are responsible for paying an average of recycling-clearance-disposal fees less than or equal to NTD50,000 per year (henceforth ‘responsible enterprises of small payments’) in terms of their manufactured/imported volume of regulated objects according to the ‘Waste Disposal Act’ enacted by the Recycling Fund Management Board under the Environmental Protection Administration (EPA). The objective of this project was to inspect 2,500 enterprises. By the end of final report, 2,502 enterprises had been audited, reaching 100.08% of the targeted number of enterprises. The accumulated amount of recycling-clearance-disposal fees to be collected from the audited enterprises through on-site inspections was NTD5,593,260. Among the 2,502 enterprises which were inspected on site, 275 enterprises overpaid the fees and 1,075 underpaid the fees. By December 31, 2018, 1,067 out of the 1,075 enterprises that had underpaid the fees (i.e., 99.26% of these enterprises) had submitted fee deficiencies. Of the total accumulated sum of fee deficiencies, 98.94% (i.e., NTD5,533,707) was collected. This project also collected comments from the audited responsible enterprises of small payments, and then sorted and statistically analyzed these comments for policymakers' reference with regard to future policymaking. Based on the executed results, this project suggests that the EPA should continue to inspect responsible enterprises with small payments that had previously underpaid the recycling-clearance-disposal fees in order to emphasize its determination to enforce the policy and to ensure fairness among the audited enterprises. Moreover, when conducting on-site inspections, auditor should also promote regulations related to the enterprises and facilitate them to provide accurate data on the manufactured/imported volume on the EPA website. Following these recommendations will improve the efficiency and effectiveness of collecting the recycling-clearance-disposal fees, as well as maintain an accurate and up-to-date database for managerial purposes.

英文關鍵字

small payments, responsible enterprises, recycling-clearance-disposal fees