環保專案成果報告查詢系統

專案計畫編號	EPA-107-HA12-03-A003
經費年度	107
計畫經費	41,200 千元
預算科目	責任業者之繳費查核業務
專案開始日期	2018/01/01
專案結束日期	2019/12/31
專案主持人	賴明陽
主辦單位	回收基管會
承辦人	賴昱瑄
執行單位	誠品聯合會計師事務所
專案分類	廢棄物管理
中文關鍵字	責任業者、回收清除處理費、益本比
英文關鍵字	Responsible enterprises, Recycling-clearance-disposal fee, Revenues to Cost ratio
協同主持人	蘇興華
共同主持人
計畫聯絡人	盧芬瑜
計畫聯絡電話	02-23253375#120
計畫聯絡信箱	Sandy.Lu@cpawetec.com.tw

中文摘要	計畫執行期間自民國107年1月1日起至108年12月31日止，目標為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之容器類責任業者自行申報之營業(進口)量進行查核工作，並分析其查核成果。本計畫目標為完成1,200家業者之查核，截至期末報告已完成之現場查核家數為1,205家，達成計畫目標100.42%之查核家數，透過現場查核累計查獲應補繳金額為新臺幣1億4,161萬2,924元，益本比為3.44倍。完成現場查核之1,205家業者中，查獲溢報業者有124家及短報業者有664家，其中短報業者截至108年12月31日止，已有641家受查業者完成補繳申報作業，短漏家數補繳率為96.54％；另累計已補繳金額為新臺幣4,818萬7,145元，到繳率為34.03％，為本次計畫總經費之1.1696倍。本計畫並蒐集受查業者意見，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短漏業者列入查核，展現政府推動政策之決心並維持公平性。查核人員現場查核時應加強責任業者相關法令之宣導，並輔導責任業者上網申報營業量資料之正確性，以提升回收清除處理費稽徵成效，及協助環保署建立管理資料庫。
中文關鍵字	責任業者、回收清除處理費、益本比

中文摘要

計畫執行期間自民國107年1月1日起至108年12月31日止，目標為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之容器類責任業者自行申報之營業(進口)量進行查核工作，並分析其查核成果。本計畫目標為完成1,200家業者之查核，截至期末報告已完成之現場查核家數為1,205家，達成計畫目標100.42%之查核家數，透過現場查核累計查獲應補繳金額為新臺幣1億4,161萬2,924元，益本比為3.44倍。完成現場查核之1,205家業者中，查獲溢報業者有124家及短報業者有664家，其中短報業者截至108年12月31日止，已有641家受查業者完成補繳申報作業，短漏家數補繳率為96.54％；另累計已補繳金額為新臺幣4,818萬7,145元，到繳率為34.03％，為本次計畫總經費之1.1696倍。本計畫並蒐集受查業者意見，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短漏業者列入查核，展現政府推動政策之決心並維持公平性。查核人員現場查核時應加強責任業者相關法令之宣導，並輔導責任業者上網申報營業量資料之正確性，以提升回收清除處理費稽徵成效，及協助環保署建立管理資料庫。

中文關鍵字

責任業者、回收清除處理費、益本比

類型	檔名	檔案大小	說明	最新版公開日期
期末報告	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-一區-公開版0117.pdf	1MB		2020/3/6 上午 12:00:00

摘要	This project, conducted from 1 January 2018 to 31 December 2019, aimed to audit designated enterprises responsible for funding recycling (henceforth, ‘responsible enterprises’) with regard to the manufactured/imported volume of regulated containers 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 1,200 enterprises. By the end of final report, 1,205 enterprises had been audited, reaching 100.42% 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 NTD141,612,924, the revenue-to-cost ratio was 3.44. Among the 1,205 enterprises which were inspected on site, 124 enterprises overpaid the fees and 664 underpaid the fees. By 31 December 2019, 641 out of the 664 enterprises that had underpaid the fees (i.e.,96.54% of these enterprises) had submitted fee deficiencies. Of the total accumulated sum of fee deficiencies, 34.03% (i.e., NTD48,187,145) was collected, which was 1.1696 times higher than the project’s expenses. This project also collected comments from the audited enterprises, and then sorted and statistically analysed these comments for policymakers’ reference with regard to future policymaking. Based on the audit results, this project suggests that the EPA should continue to inspect responsible enterprises 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, the EPA 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	Responsible enterprises, Recycling-clearance-disposal fee, Revenues to Cost ratio

摘要

This project, conducted from 1 January 2018 to 31 December 2019, aimed to audit designated enterprises responsible for funding recycling (henceforth, ‘responsible enterprises’) with regard to the manufactured/imported volume of regulated containers 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 1,200 enterprises. By the end of final report, 1,205 enterprises had been audited, reaching 100.42% 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 NTD141,612,924, the revenue-to-cost ratio was 3.44. Among the 1,205 enterprises which were inspected on site, 124 enterprises overpaid the fees and 664 underpaid the fees. By 31 December 2019, 641 out of the 664 enterprises that had underpaid the fees (i.e.,96.54% of these enterprises) had submitted fee deficiencies. Of the total accumulated sum of fee deficiencies, 34.03% (i.e., NTD48,187,145) was collected, which was 1.1696 times higher than the project’s expenses. This project also collected comments from the audited enterprises, and then sorted and statistically analysed these comments for policymakers’ reference with regard to future policymaking. Based on the audit results, this project suggests that the EPA should continue to inspect responsible enterprises 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, the EPA 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

Responsible enterprises, Recycling-clearance-disposal fee, Revenues to Cost ratio