環保專案成果報告查詢系統

專案計畫編號
經費年度	109
計畫經費	30,200 千元
預算科目	責任業者之繳費查核業務
專案開始日期	2020/01/01
專案結束日期	2021/11/30
專案主持人	王慕凡
主辦單位	回收基管會
承辦人	黃建華
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	查核
英文關鍵字	audit
協同主持人	鄧欣珊
共同主持人
計畫聯絡人	陳冠智
計畫聯絡電話	04-23291290#118
計畫聯絡信箱	scottychen@bdo.com.tw

中文摘要	本計畫主要目的係透過現場查核作業以加強納管公告指定容器責任業者，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109年1月15日至110年11月30日，透過執行團隊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)公告指定容器責任業者之查核：查獲短漏金額計新臺幣107,750,847元，益本比為3.57倍107,750,847/30,200,000），已依合約第十三條第十六項規定，「益本比」應達3；已完成查核880家責任業者，達成率為100%。(二)輔導成果：有關法令宣導工作項目，係就本計畫之受查業者宣導廢棄物清理法相關規定，計880家。(三)研訂並印製「公告指定責任業者登記、申報及繳費等宣導手冊」1,000冊。另本計畫共辦理四場次查核作業之教育訓練及研討會，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。
中文關鍵字	查核

中文摘要

本計畫主要目的係透過現場查核作業以加強納管公告指定容器責任業者，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109年1月15日至110年11月30日，透過執行團隊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)公告指定容器責任業者之查核：查獲短漏金額計新臺幣107,750,847元，益本比為3.57倍107,750,847/30,200,000），已依合約第十三條第十六項規定，「益本比」應達3；已完成查核880家責任業者，達成率為100%。(二)輔導成果：有關法令宣導工作項目，係就本計畫之受查業者宣導廢棄物清理法相關規定，計880家。(三)研訂並印製「公告指定責任業者登記、申報及繳費等宣導手冊」1,000冊。另本計畫共辦理四場次查核作業之教育訓練及研討會，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。

中文關鍵字

查核

類型	檔名	檔案大小	說明	最新版公開日期
期末報告	109及110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(三區)-公開版.pdf	0MB	109及110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(三區)-公開版	2022/2/1 上午 12:00:00

摘要	The main objective of this project was to strengthen supervision over various types of announcement to specified enterprises using containers and enhance the efficiency 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 January 15, 2020 to November 30, 2021, and has achieved all the requirements. The results were as follows: (1) audit of specified enterprises using containers: The audited shortfall amounted to NTD 107,750,847, which represented 3.57 times of the contract fee. According to the contract, should the multiples of audited shortfall to the contract fee be 3 times. As the result, the total of 880 enterprises were audited, achievement rate was 100%; (2) counseling results: guiding 880 registered enterprises audited in this project about the waste disposal related legislation ; (3) 1,000 booklets briefing the registration, reporting and fee collection process were printed and distributed. Four other seminars were held to educate 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.
英文關鍵字	audit

摘要

The main objective of this project was to strengthen supervision over various types of announcement to specified enterprises using containers and enhance the efficiency 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 January 15, 2020 to November 30, 2021, and has achieved all the requirements. The results were as follows: (1) audit of specified enterprises using containers: The audited shortfall amounted to NTD 107,750,847, which represented 3.57 times of the contract fee. According to the contract, should the multiples of audited shortfall to the contract fee be 3 times. As the result, the total of 880 enterprises were audited, achievement rate was 100%; (2) counseling results: guiding 880 registered enterprises audited in this project about the waste disposal related legislation ; (3) 1,000 booklets briefing the registration, reporting and fee collection process were printed and distributed. Four other seminars were held to educate 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.

英文關鍵字

audit