EPA-107-HA12-03-A003

107

41,000 千元

責任業者之繳費查核業務

2018/01/01

2019/12/31

周寶蓮會計師

回收基管會

楊百洲

安侯建業聯合會計師事務所

廢棄物管理

公告指定容器類責任業者、營業量、回收清除處理費

the designated responsible enterprises, manufacturing volumes or import volumes, recycling, clearance and disposal fees

蕭佩如會計師

張智全

02-81016666#17618

tonychang1@kpmg.com.tw

本計畫篩選輔導之查核對象係依據廢棄物清理法第15條公告列管之容器類責任業者，且以其平均年申報繳費金額大於新臺幣5萬元者為原則。查核計畫之執行期間為107年及108年度。 本計畫依益本比實際達成情形決定最低應查核之責任業者家數為1,344家。截至108年11月30日止，已完成查核之家數為1,350家，達成計畫目標要求，其中1,347家業已提交工作執行報告，餘3家工作執行報告將依約於本計畫履約期限屆滿日(108年12月31日)前完成提交。 截至本報告資料統計日(108年11月8日)止，已完成之查核家數為1,350家，查獲短漏金額為新臺幣62,946,482元(655家)，溢申報金額為新臺幣8,274,282元(96家)。益本比達成值為1.535 (短漏金額62,946,482元/計畫經費41,000,000元)。此外，已稽催505家責任業者完成繳納金額共計43,843,177元。 本計畫執行過程中亦蒐集責任業者所提有關營業量計徵之各項意見，並整理歸納提供予環保署對於營業量計徵有關政策釐訂之參考。責任業者所提意見主要包括：簡化營業量計徵作業，以及強化營業量申報作業知識宣導等。 另，本計畫亦將查核結果作各類統計分析，以精進未來查核作業，例如：對於特定產業或容器材質加強查核及輔導，以提升責任業者營業量申報之正確性。 最後，亦針對查核發現與觀察提出有關建議供環保署參考，希冀有效提升查核業務之效率與效能。

公告指定容器類責任業者、營業量、回收清除處理費

107年及108年公告指定容器類責任業者營業（進口）量相關帳籍憑證查核計畫期末報告-二區.pdf

22MB

2020/3/31 上午 12:00:00

This project aims to provide guidance and inspect the records of those designated responsible enterprises subject to Article 15 of the Waste Disposal Act, and of which average annual recycling, clearance and disposal fees are greater than NTD 50,000. The inspection period of this project is for the year 2018 and 2019. The minimum number of designated responsible enterprises to be inspected should be at least 1,344 based on the actual ratio of underpaid recycling, clearance and disposal fees to the contract fees. As of 30th November 2019, the total number of the designated responsible enterprises which have been inspected were 1,350 which is in line with the project requirements mentioned above. 1,347 of these designated responsible enterprises, the inspection reports have been submitted, and the remaining 3 inspection reports are going to be submitted before the project contract completion date (31st December 2019). As of the date of this report (8th November 2019), 1,350 designated responsible enterprises have been inspected. 655 enterprises were found to have underpaid recycling, clearance and disposal fees, which amounts to a total underpayment of NTD 62,946,482. On the other hand, 96 enterprises were found to have overpaid recycling, clearance and disposal fees, which amounts to a total overpayment of NTD 8,274,282. The actual ratio of underpaid recycling, clearance and disposal fees to the contract fees is 1.535 (a total underpayment of NTD 62,946,482 is divided by the contract fee NTD 41,000,000). The accumulated amount of underpaid recycling, clearance and disposal fees as a percentage of this current project service fee is 51.18%. Besides, reminders were provided towards 505 responsible enterprises to settle the underpayment amount of NTD 43,843,177. During the implementation of this project, the comments from the designated responsible enterprises on the collection process of the recycling, clearance and disposal fees were summarized and provided to the Environmental Protection Administration (“the EPA”) for reference. The comments mainly relate to simplifying the collection and calculation process of the recycling, clearance and disposal fees, and enhancing the information available on the reporting process of manufacturing/import volumes. Furthermore, quantitative data collected from the inspection results were used to perform statistical analysis in order to optimize the inspection activities in the future. For example, to improve the training process on performing inspection work on designated responsible enterprises in specific industries or containers materials to improve the accuracy of manufacturing/import volumes reported. Finally, we provide several suggestions for the EPA's reference from inspection findings and observations, which may improve the efficiency and effectiveness when performing inspection work for future periods.

the designated responsible enterprises, manufacturing volumes or import volumes, recycling, clearance and disposal fees