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	鄧欣珊會計師
主辦單位	回收基管會
承辦人	蔡佳玲
執行單位	立本台灣聯合會計師事務所
專案分類	廢棄物管理
中文關鍵字	回收清除處理費、責任物、登記責任業者、小量
英文關鍵字	Recycle-Clearance-Disposal Fee, Articles of responsibility, Registered responsible enterprises, Small payments
協同主持人	王慕凡會計師；張宜鈞會計師
共同主持人
計畫聯絡人	范國軒
計畫聯絡電話	04-23291290#115
計畫聯絡信箱	alexsafe2652@gmail.com

中文摘要	本計畫主要目的係透過現場查核作業以加強輔導公告指定小量繳費責任業者，提升各類資源回收基金稽徵成效，以符合廢棄物清理法執行之公平性及一致性，並蒐集責任業者對於現行法令及回收基金徵收制度之相關意見，以作為環保署未來營業量查核政策方向之參考。本計畫之執行期間為108年6月5日至109年12月31日，本團隊透過執行縝密規劃及專業分工已達成本計畫要求之各項目標。成果列示如後： (一)公告指定小量繳費責任業者之查核：依據合約應完成至少1,580家責任業者輔導查核，已完成查核1,585家責任業者，達成率為100.32%，已達成所設定之目標KPI指標100%。 (二)規劃建立電子化查帳結構化之作業需求及推動方案：已規劃1套方案，從近程方案以互動式電子平台查核、中程方案以配合推動查核定課費政策，遠程方案為營業量申報系統建置容器及物品之源頭責任業者上傳銷貨發票明細功能視窗、建置完整海關進口報單明細可供責任業者查詢下載並申報上傳營業量、建置責任業者之品項表或以同業相似品項核定。 (三)針對未依規定正確申報繳費之公告指定已登記小量繳費責任業者，加強查核輔導作業，提升稽徵效率：發現首次查核業者之家數短漏率及短漏程度均高於非首次查核業者，故針對106年及107年新登記未查及已登記從未受查業者為優先查核對象。另發現本次查核結果之正確申報率為54.26%(860家/1,585家) 已達成所設定之目標KPI指標51.50%、家數短漏率為35.65%(565家/1,585家)已低於所設定之目標KPI指標39.00%。 (四)輔導成果：宣導說明廢棄物清理法及責任業者管理辦法相關規定計有1,585家(依登記家數計算)及2,395家次(依登記類別計算)，輔導辦理相關登記：基本資料變更計有373家 (公司名稱變更8家、負責人資料變更265家、公司登記地址變更100家)，登記類別增加變更計有179家，廢止登記輔導計有35家，並已印製1,980冊「公告指定責任業者登記、申報及繳費作業手冊」。另本計畫共辦理二場次查核作業之教育訓練，使本計畫全體人員充分了解本計畫之內容、相關法令及查核作業流程等，有效地提昇本計畫之查核效率及品質。另發現本次查核結果之滿意度為98%(1,548家/1,585家) 已達成所設定之目標KPI指標97.50%。 (五)提升小量繳費責任業者資源回收管理基金稽催成效，辦理查獲短漏申報繳納金額之稽催控管作業：其家數入帳率為99.47%(562家/565家)及金額入帳率為92.20%(6,129,193/6,647,750)，若排除3家已發文限期繳納業者，其家數及金額入帳率皆達到100%。另發現本次查核結果之查定課費達成率為70.71%(3,162家/4,472家)，已達成所設定之目標KPI指標。綜上，依本計畫五大計畫目標所設定之各個目標KPI指標值皆已達成，故本團隊已達成本計畫所規定之五大計畫目標。
中文關鍵字	回收清除處理費、責任物、登記責任業者、小量

中文摘要

本計畫主要目的係透過現場查核作業以加強輔導公告指定小量繳費責任業者，提升各類資源回收基金稽徵成效，以符合廢棄物清理法執行之公平性及一致性，並蒐集責任業者對於現行法令及回收基金徵收制度之相關意見，以作為環保署未來營業量查核政策方向之參考。本計畫之執行期間為108年6月5日至109年12月31日，本團隊透過執行縝密規劃及專業分工已達成本計畫要求之各項目標。成果列示如後： (一)公告指定小量繳費責任業者之查核：依據合約應完成至少1,580家責任業者輔導查核，已完成查核1,585家責任業者，達成率為100.32%，已達成所設定之目標KPI指標100%。 (二)規劃建立電子化查帳結構化之作業需求及推動方案：已規劃1套方案，從近程方案以互動式電子平台查核、中程方案以配合推動查核定課費政策，遠程方案為營業量申報系統建置容器及物品之源頭責任業者上傳銷貨發票明細功能視窗、建置完整海關進口報單明細可供責任業者查詢下載並申報上傳營業量、建置責任業者之品項表或以同業相似品項核定。 (三)針對未依規定正確申報繳費之公告指定已登記小量繳費責任業者，加強查核輔導作業，提升稽徵效率：發現首次查核業者之家數短漏率及短漏程度均高於非首次查核業者，故針對106年及107年新登記未查及已登記從未受查業者為優先查核對象。另發現本次查核結果之正確申報率為54.26%(860家/1,585家) 已達成所設定之目標KPI指標51.50%、家數短漏率為35.65%(565家/1,585家)已低於所設定之目標KPI指標39.00%。 (四)輔導成果：宣導說明廢棄物清理法及責任業者管理辦法相關規定計有1,585家(依登記家數計算)及2,395家次(依登記類別計算)，輔導辦理相關登記：基本資料變更計有373家 (公司名稱變更8家、負責人資料變更265家、公司登記地址變更100家)，登記類別增加變更計有179家，廢止登記輔導計有35家，並已印製1,980冊「公告指定責任業者登記、申報及繳費作業手冊」。另本計畫共辦理二場次查核作業之教育訓練，使本計畫全體人員充分了解本計畫之內容、相關法令及查核作業流程等，有效地提昇本計畫之查核效率及品質。另發現本次查核結果之滿意度為98%(1,548家/1,585家) 已達成所設定之目標KPI指標97.50%。 (五)提升小量繳費責任業者資源回收管理基金稽催成效，辦理查獲短漏申報繳納金額之稽催控管作業：其家數入帳率為99.47%(562家/565家)及金額入帳率為92.20%(6,129,193/6,647,750)，若排除3家已發文限期繳納業者，其家數及金額入帳率皆達到100%。另發現本次查核結果之查定課費達成率為70.71%(3,162家/4,472家)，已達成所設定之目標KPI指標。綜上，依本計畫五大計畫目標所設定之各個目標KPI指標值皆已達成，故本團隊已達成本計畫所規定之五大計畫目標。

中文關鍵字

回收清除處理費、責任物、登記責任業者、小量

類型	檔名	檔案大小	說明	最新版公開日期
期末報告	00-108年及109年小量一區期末報告定稿-部分公開版.pdf	13MB		2021/3/15 上午 12:00:00

摘要	The main objective of this project was to strengthen supervision over various types of announcement to designated responsible manufacturing /import enterprises with small payments and enhance the effectiveness of various resource recycling funds in order to ensure the fairness and consistency of the Waste Disposal Act. In addition, the project aimed to collect opinions about the current legislation and recycling funds systems from the registered enterprises under the Waste Disposal Act as the future guidance to amend the relevant regulations. This project was implemented from June 5th, 2019 to December 31st, 2020 and has achieved all the requirements. The results were as follows: (1) the audit of designated responsible enterprises with small payments: According to the contract, a minimum of 1,580 registered enterprises shall be audited. As the result, the total of 1,585 enterprises were audited, and the achievement rate was 100.32%, the whole gamut of Key Performance Index (KPI) was 100%; (2) Plan to establish an operation requirement for electronic auditing: in short term goals is plan a system to check with an interactive electronic, in mid-term goals is promotion of the policy coordinate with the promotion of the policy of checking and verifying recycle fees, remote plan is build a business volume declaration system.(3) Increase inspection efficiency: focused on who have not been newly registered in 106 and 107 and those who have been registered and have never been checked also found the newly registered responsible enterprise payment at tax-dodging rate high then registered enterprise payment. And found enterprise correct tax-dodging rate was 54.26% (i.e 860 enterprise/1,585 enterprises) reaching target of the KPI 51.50%. The enterprises underpaid of the fees is 35.65% ( i.e 565 enterprise/1,585 enterprises) (4) The counseling results: guided the 1,585 audited registered enterprises in this project about the waste disposal related legislation, 373 enterprises have changed their basic information, 8 enterprises have changed their company names, 265 enterprises have changed their information on proprietor, and 100 enterprises changed their registered addresses. The 1,980 booklets briefing the registration, reporting and fee collection process were printed and distributed. Two seminars were held to train the auditors about the audit process, the objectives of this project, and the related regulations and laws, which effectively raised the audit efficiency and quality of this project. The satisfaction rate of the audit results was 98% (1,548 enterprises /1,585 enterprises) and reached the target of the KPI is 97.50%, (5)Increase responsible enterprise payment rate, the number of paid rate is 99.47%(562enterprises/565enterprises) and amount of paid rate is 92.20%(6,129,193/6,647,750). Of the total accumulated sum of fee deficiencies, 100%, except two enforcement enterprises. In addition, achieve rate of EPA assessment is 70.71% (3,162 enterprises/4,472enterpeises). All aforementioned KPIs have achieved, our team reached the five major project goals of this project.
英文關鍵字	Recycle-Clearance-Disposal Fee, Articles of responsibility, Registered responsible enterprises, Small payments

摘要

The main objective of this project was to strengthen supervision over various types of announcement to designated responsible manufacturing /import enterprises with small payments and enhance the effectiveness of various resource recycling funds in order to ensure the fairness and consistency of the Waste Disposal Act. In addition, the project aimed to collect opinions about the current legislation and recycling funds systems from the registered enterprises under the Waste Disposal Act as the future guidance to amend the relevant regulations. This project was implemented from June 5th, 2019 to December 31st, 2020 and has achieved all the requirements. The results were as follows: (1) the audit of designated responsible enterprises with small payments: According to the contract, a minimum of 1,580 registered enterprises shall be audited. As the result, the total of 1,585 enterprises were audited, and the achievement rate was 100.32%, the whole gamut of Key Performance Index (KPI) was 100%; (2) Plan to establish an operation requirement for electronic auditing: in short term goals is plan a system to check with an interactive electronic, in mid-term goals is promotion of the policy coordinate with the promotion of the policy of checking and verifying recycle fees, remote plan is build a business volume declaration system.(3) Increase inspection efficiency: focused on who have not been newly registered in 106 and 107 and those who have been registered and have never been checked also found the newly registered responsible enterprise payment at tax-dodging rate high then registered enterprise payment. And found enterprise correct tax-dodging rate was 54.26% (i.e 860 enterprise/1,585 enterprises) reaching target of the KPI 51.50%. The enterprises underpaid of the fees is 35.65% ( i.e 565 enterprise/1,585 enterprises) (4) The counseling results: guided the 1,585 audited registered enterprises in this project about the waste disposal related legislation, 373 enterprises have changed their basic information, 8 enterprises have changed their company names, 265 enterprises have changed their information on proprietor, and 100 enterprises changed their registered addresses. The 1,980 booklets briefing the registration, reporting and fee collection process were printed and distributed. Two seminars were held to train the auditors about the audit process, the objectives of this project, and the related regulations and laws, which effectively raised the audit efficiency and quality of this project. The satisfaction rate of the audit results was 98% (1,548 enterprises /1,585 enterprises) and reached the target of the KPI is 97.50%, (5)Increase responsible enterprise payment rate, the number of paid rate is 99.47%(562enterprises/565enterprises) and amount of paid rate is 92.20%(6,129,193/6,647,750). Of the total accumulated sum of fee deficiencies, 100%, except two enforcement enterprises. In addition, achieve rate of EPA assessment is 70.71% (3,162 enterprises/4,472enterpeises). All aforementioned KPIs have achieved, our team reached the five major project goals of this project.

英文關鍵字

Recycle-Clearance-Disposal Fee, Articles of responsibility, Registered responsible enterprises, Small payments