環保專案成果報告查詢系統

專案計畫編號
經費年度	108
計畫經費	28,020 千元
預算科目	責任業者之繳費查核業務
專案開始日期	2019/06/05
專案結束日期	2020/12/31
專案主持人	梅元貞
主辦單位	回收基管會
承辦人	黃建華
執行單位	安侯建業聯合會計師事務所
專案分類	廢棄物管理
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 and disposal fees
協同主持人
共同主持人
計畫聯絡人	紀昭瑜
計畫聯絡電話	02-81016666#14218
計畫聯絡信箱	irenechi@kpmg.com.tw

中文摘要	本計畫篩選輔導之查核對象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申報繳費金額在新臺幣 5 萬元 (含 )以下之小量繳費責任業者。查核計畫之執行期間為 108 年及 109 年度。本計畫最低應查核之責任業者家數為 1,580 家，自 108 年 6 月 5 日至 109 年 12 月 31 日止，已完成查核之家數為 1,585 家，達成計畫目標 100.32%之查核家數。短漏家數補繳率已完成之查核家數為 1,585 家，查獲短漏金額為新臺幣 776 萬 9,801 元 (617 家)，溢申報金額為新臺幣 50 萬 1,705 元(125 家)，其中短漏報業者截至 109 年 12 月 31 日止，已補繳新台幣計 774 萬 3,072 元，補繳率為 99.65%。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稽徵有關政策釐訂之參考。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。
中文關鍵字	小量繳費，責任業者，回收清除處理費

中文摘要

本計畫篩選輔導之查核對象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申報繳費金額在新臺幣 5 萬元 (含 )以下之小量繳費責任業者。查核計畫之執行期間為 108 年及 109 年度。本計畫最低應查核之責任業者家數為 1,580 家，自 108 年 6 月 5 日至 109 年 12 月 31 日止，已完成查核之家數為 1,585 家，達成計畫目標 100.32%之查核家數。短漏家數補繳率已完成之查核家數為 1,585 家，查獲短漏金額為新臺幣 776 萬 9,801 元 (617 家)，溢申報金額為新臺幣 50 萬 1,705 元(125 家)，其中短漏報業者截至 109 年 12 月 31 日止，已補繳新台幣計 774 萬 3,072 元，補繳率為 99.65%。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稽徵有關政策釐訂之參考。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。

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	108年及109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-二區-公開版.pdf	0MB		2021/2/25 上午 12:00:00

摘要	This project aims to audit designated responsible enterprises which are in compliance with the Waste Disposal Act regulated by the Recycling Fund Management Board operated under the Environmental Protection Administration of the Executive Yuan. In addition, the chosen responsible enterprises should declare an average recycling, clearance and disposal fee of less than or equal to NTD 50,000 per year. The inspection period of this project is for the year 2019 and 2020. The minimum number of designated responsible enterprises to be inspected should be 1,580. From 5th June 2019 to 31st December 2020, the total number of the designated responsible enterprises which have been audited and which inspection reports have been submitted were 1,585, reaching 100.32% of the target goal. Among them were 617 enterprises found to have underpaid recycling, clearance and disposal fees, which amount to a total underpayment of NTD 7,769,801. On the other hand, 125 enterprises were found to have overpaid recycling, clearance and disposal fees, which amount to a total overpayment of NTD 501,705. As of December 31,2020, the enterprises that had underpaid recycling, clearance and disposal fees was paid NTD 7,743,072, repayment rate 99.65%. During the implementation of this project, comments and suggestions 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 to amending related regulations. Furthermore, quantitative data collected from the inspection results were used to perform statistical analysis in order to enhance inspection activities in the future. For example, to strengthen inspection and coaching declaration process of designated responsible enterprises in specific industries or the material of the containers in order to increase the accuracy of the manufacturing/import volumes reported. Finally, we provided several suggestions for the EPA's reference, which were gathered throughout our inspection findings and observations. These suggestions could improve the efficiency and effectiveness of the inspection work to be conducted in the future.
英文關鍵字	small payments, responsible enterprises, recycling-clearance and disposal fees

摘要

This project aims to audit designated responsible enterprises which are in compliance with the Waste Disposal Act regulated by the Recycling Fund Management Board operated under the Environmental Protection Administration of the Executive Yuan. In addition, the chosen responsible enterprises should declare an average recycling, clearance and disposal fee of less than or equal to NTD 50,000 per year. The inspection period of this project is for the year 2019 and 2020. The minimum number of designated responsible enterprises to be inspected should be 1,580. From 5th June 2019 to 31st December 2020, the total number of the designated responsible enterprises which have been audited and which inspection reports have been submitted were 1,585, reaching 100.32% of the target goal. Among them were 617 enterprises found to have underpaid recycling, clearance and disposal fees, which amount to a total underpayment of NTD 7,769,801. On the other hand, 125 enterprises were found to have overpaid recycling, clearance and disposal fees, which amount to a total overpayment of NTD 501,705. As of December 31,2020, the enterprises that had underpaid recycling, clearance and disposal fees was paid NTD 7,743,072, repayment rate 99.65%. During the implementation of this project, comments and suggestions 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 to amending related regulations. Furthermore, quantitative data collected from the inspection results were used to perform statistical analysis in order to enhance inspection activities in the future. For example, to strengthen inspection and coaching declaration process of designated responsible enterprises in specific industries or the material of the containers in order to increase the accuracy of the manufacturing/import volumes reported. Finally, we provided several suggestions for the EPA's reference, which were gathered throughout our inspection findings and observations. These suggestions could improve the efficiency and effectiveness of the inspection work to be conducted in the future.

英文關鍵字

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