EPA-106-HA12-03-A038

106

21,700 千元

責任業者之繳費查核業務

2017/01/01

2018/12/31

邱垂傑

回收基管會

沈美智

環資國際有限公司

廢棄物管理

資源回收、回收清除處理費、營業量申報、申報系統、推動網路申報

Resource Recycling, Recycling and Disposal Management Fee, Business Report, Reporting System, Forwarding Network Report

倪雅惠

梁汝婷

02-66308000#339

loveyu18@eri.com.tw

本計畫執行期間為106年1月1日至107年12月31日，協助行政院環境保護署審查、輔導3萬4,428家責任業者登記、申報及繳費等作業，完成1萬3,335家首次登記、變更登記、廢止登記及年度申報申請之審查、輔導與建檔作業，5萬2,406家責任業者補申報，7,389家責任業者補繳納回收清除處理費金額達1億7,311萬元，辦理2,422家疑似未登記業者輔導作業，其中應登記為1,776家，有1,645家完成登記，登記完成率為92.62%，補繳納金額達4,139萬餘元。 計畫執行期間持續檢討與精進責任業者管理作業，並更新審查與輔導業務之標準作業流程，清查責任業者申報情形，追蹤輔導申報異常、靜止戶及已廢止登記業者，辦理計畫人員教育訓練，並透過每2個月的內部稽核作業及辦理2次外部稽核作業，檢視前述各項工作，以確保作業品質。 計畫執行期間提出系統改善建議，包含：應回收廢棄物營業量申報系統行動版申報功能提升、超商繳款單據電子化、全國繳費網繳款功能連結等系統提升規劃外，另提出網頁美工改版建議與視覺圖形化報表規劃建議等提供行政院環境保護署參考。 對於精進及檢討責任業者管理制度方面，在申報書表修正建議上，以「善用內、外部資料、研究計畫收集分析資料為主，再輔以材質細碼，若皆無法取得必要資料，最後才選擇修改表單。」為原則，提出材質細碼修正方向與表單修正版本；針對出口扣抵解釋令應備文件建議部分，則彙整過去判例及諮詢相關意見後，提出可作為出口報單或零稅率發票之替代文件建議，並已於107年3月16日環署基字第1070019531B號公告補充核釋令；在便民措施宣導方式部分，配合應回收廢棄物營業量申報系統行動版功能提升，完成最新消息、電子郵件寄送等宣傳作業，並於說明會上加強宣導；持續彙整92年到107年各項管理制度建議，針對未參採的8項建議，評估未來之可行性及可調整方向。 對於因應法規命令發布研擬配套措施方面，在配合組織改造，修改責任業者相關資料部分，因「環境資源部組織法」尚在立法院審議中，本計畫暫以草案內容規劃相關配套措施，完成需修改資料之清查；在責任業者相關法規修正，研擬及規劃責任業者相關草案部分，則分別依「廢棄物清理法」部分條文草案內容，提出文字調整及滯納金管理方式實務作業規劃，並配合責任業者範圍修正草案，規劃調整乾電池業者申報方式。 加強責任業者申報宣導工作方面，本計畫已完成24場次說明會，計有1,977人次參加，截至目前為止，問卷調查結果滿意度達9成以上，並進行200家到戶輔導作業、12萬0,002通電話諮詢服務、印製5,000本作業手冊與20,000份摺頁，以協助解決業者在申報作業上所遭遇之問題。

資源回收、回收清除處理費、營業量申報、申報系統、推動網路申報

EPA-106-HA12-03-A038(部分公開).pdf

19MB

EPA-106-HA12-03-A038(公開)

2019/4/30 上午 12:00:00

Execution period of the program is from January 1st, 2017 to December 31st, 2018. We have assisted the Environmental Protection Department of the Executive Yuan in review and guidance of registration, declaration and payment and so on for 34,428 responsible entrepreneurs, completed first registration, change registration and abolishment registration as well as procedures including review, guidance and filing for annual declaration and application for 13,335 enterprises and supplementary declarations for 52,406 responsible entrepreneurs. The amount involved in the supplementary payment, recovery and handling of 7,389 responsible entrepreneurs was high up to NT$ 173.1 million. And we guided 2,422 responsible entrepreneurs who were suspected for unregistration to complete the registration and 1,645 responsible entrepreneurs have completed the registration with completion rate of 92.62% among 1,776 responsible entrepreneurs to be registrated. After our guidance, the supplementary declaration amounted to more than NT$ 41 million. We have kept reviewing and improving the management on the responsible entrepreneurs, updated the standard procedures of review and guidance, checked the declarations of the responsible entrepreneurs, followed up and guided the cases of abnormal declaration, inactive, and abolished responsible entrepreneurs, provided educations and trainings to the staff in charge of implementation of the program and reviewed the performance of the processes stated above to ensure the work effectiveness through internal audits those are executed once every two months and twice external audits during execution period of the program. Some suggestions for improving the system have been proposed during execution period of the program: suggestions for improving declaration functions of the mobile version of declaration system for the operation capacity of wastes to be recycled, supermarket payment bill electronization and improving the function link of national payment network. We also have provided suggestions for webpage design modification and visual graphic report planning to the Environmental Protection Department, Executive Yuan as references. To improve and review the responsible entrepreneur management system, the revision suggestions for the declaration form including material code revision method and the form version with field revision were proposed based on the principle of making the best of internal and external materials, giving priority to collection of analysis materials for research programs and secondary priority to material code and classification and taking modification of field of the form as the final option. Aiming at the part suggested in the required documents of interpretative letter on tax deduction for export, we proposed it can be taken as the substitutive document for export declaration or zero-tax-rate invoice based on previous cases and relevant advices and provided the supplementary explanation in the Announcement No. 1070019531B of the Environmental Protection Department on March 16th, 2018. For advocacy of convenience-for-people measures, we have completed propagandas regarding latest information and e-mail notification and strengthened the advocacy in the explanation sessions considering the improvement of declaration functions of the mobile version of declaration system for the operation capacity of wastes to be recycled. Furthermore we have kept collecting suggestions for the management system from 2003 to 2018 and evaluated the feasibility and adjustment in the future of 8 suggestions those haven't been adopted. As for the supporting measures for concerned regulations and decrees published, relevant supporting measures were planned based on the draft of the Organization Act of the Ministry of Environmental Resources temporarily in terms of orgnaization reformation and modification of the data of responsible entrepreneurs bacause the new version is still in deliberation of the Legislative Yuan and the data to be modified has been checked. With respect to modification of laws and regulations relevant to the responsible entrepreneurs and establishment and planning of the draft relevant to the responsible entrepreneurs, we have proposed the modification of some wording and planning of the management on overdue tax payment based on part of the draft of the Waste Disposal Law and planned and adjusted the declaration method for dealers in the dry battery industry according to the draft for amending the scope of responsible entrepreneur. For strengthening the propagandas relevant to declarations of the responsible entrepreneurs, total 24 explanation sessions involving 1,977 person-times have been held. By now, more than 90% of the questionnaire results were satisfactory. Moreover we have conducted guidances for 200 entrepreneurs personally, provided consulting services to 120,002 entrepreneurs by phone and printed 5,000 operation manuals and 20,000 leaflets to help the entrepreneurs to solve the problems encountered during declaration.

Resource Recycling, Recycling and Disposal Management Fee, Business Report, Reporting System, Forwarding Network Report