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	30,248 千元
預算科目	責任業者之繳費查核業務
專案開始日期	2020/01/15
專案結束日期	2021/11/30
專案主持人	賴明陽會計師
主辦單位	回收基管會
承辦人	劉倩
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	蘇興華會計師
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	本計畫執行期間自民國１０９年１月１５日起至１１０年１１月３０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８８０家業者之查核，截至期末報告已完成之現場查核家數為８８６家，達成計畫目標１００.６８%之查核家數，透過現場查核累計查獲應補繳金額為新臺幣２億３,５３９萬２,６４４元，益本比為７.７８倍。完成現場查核之８８６家業者中，查獲溢報業者有１２１家及短報業者有４７９家，其中短報業者截至１１０年１１月３０日止，已有４３７家受查業者完成補繳申報作業，短漏家數補繳率為９１.２３％；另累計已補繳金額為新臺幣５﹐３１５萬８﹐３５６元，到繳率為２２.５８％，為本次計畫總經費之１.７６倍。本計畫並蒐集受查業者意見，且加以分類統計分析，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。現場查核時，查核人員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

本計畫執行期間自民國１０９年１月１５日起至１１０年１１月３０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８８０家業者之查核，截至期末報告已完成之現場查核家數為８８６家，達成計畫目標１００.６８%之查核家數，透過現場查核累計查獲應補繳金額為新臺幣２億３,５３９萬２,６４４元，益本比為７.７８倍。完成現場查核之８８６家業者中，查獲溢報業者有１２１家及短報業者有４７９家，其中短報業者截至１１０年１１月３０日止，已有４３７家受查業者完成補繳申報作業，短漏家數補繳率為９１.２３％；另累計已補繳金額為新臺幣５﹐３１５萬８﹐３５６元，到繳率為２２.５８％，為本次計畫總經費之１.７６倍。本計畫並蒐集受查業者意見，且加以分類統計分析，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。現場查核時，查核人員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	109年及110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1222.pdf	2MB		2022/1/31 上午 12:00:00

摘要	This project, executed from 15 January 2020 to 30 November 2021, aimed to audit designated enterprises responsible for funding recycling (henceforth referred to as ‘responsible enterprises’) with regard to the manufactured/imported volume of regulated containers according to the ‘Waste Disposal Act’ enacted by the Resource Recycling Fund Management Board of Environmental Protection Administration, Executive Yuan (EPA). The target number of responsible enterprises to be audited is 880. As of the date of this report, 886 responsible enterprises have been audited and examined, accounting for 100.68% of the target number of responsible enterprises. The accumulated amount of fees to be collected from responsible enterprises audited through on-site examinations is NTD235,392,644. The revenue-to-cost ratio is approximately 7.78 times. Among the above-mentioned 886 inspected enterprises, 121 enterprises overpaid and 479 enterprises underpaid the recycling-clearance-disposal fees. By 30 November 2021, 437 out of the 479 enterprises (i.e., 91.23% of the underpaid enterprises) filed fee deficiency submissions. Of the total accumulated sum of fee deficiencies, NTD53,158,356 (i.e., 22.58%) was collected, which was 1.76 times of the project’s total expenses. This project also collected comments from the inspected enterprises were statisically analyzed for policymakers’reference regarding future policymaking. Based on the implementation results of this project, it is recommended that the EPA continue to audit and inspect responsible enterprises that had previously underpaid the recycling-clearance-disposal fees, so that the EPA can emphasize its determination to implement the policy and to ensure fairness among the audited enterprises. Furthermore, during the on-site inspections, auditor should also promote regulations related to the enterprises and facilitate them to provide the correct data on the sales/import volumes of regulated objects on the EPA website. Following these recommendations will not only increase the efficiency and effectiveness of the collection of recycling-clearance-disposal fees but also maintain a complete 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, executed from 15 January 2020 to 30 November 2021, aimed to audit designated enterprises responsible for funding recycling (henceforth referred to as ‘responsible enterprises’) with regard to the manufactured/imported volume of regulated containers according to the ‘Waste Disposal Act’ enacted by the Resource Recycling Fund Management Board of Environmental Protection Administration, Executive Yuan (EPA). The target number of responsible enterprises to be audited is 880. As of the date of this report, 886 responsible enterprises have been audited and examined, accounting for 100.68% of the target number of responsible enterprises. The accumulated amount of fees to be collected from responsible enterprises audited through on-site examinations is NTD235,392,644. The revenue-to-cost ratio is approximately 7.78 times. Among the above-mentioned 886 inspected enterprises, 121 enterprises overpaid and 479 enterprises underpaid the recycling-clearance-disposal fees. By 30 November 2021, 437 out of the 479 enterprises (i.e., 91.23% of the underpaid enterprises) filed fee deficiency submissions. Of the total accumulated sum of fee deficiencies, NTD53,158,356 (i.e., 22.58%) was collected, which was 1.76 times of the project’s total expenses. This project also collected comments from the inspected enterprises were statisically analyzed for policymakers’reference regarding future policymaking. Based on the implementation results of this project, it is recommended that the EPA continue to audit and inspect responsible enterprises that had previously underpaid the recycling-clearance-disposal fees, so that the EPA can emphasize its determination to implement the policy and to ensure fairness among the audited enterprises. Furthermore, during the on-site inspections, auditor should also promote regulations related to the enterprises and facilitate them to provide the correct data on the sales/import volumes of regulated objects on the EPA website. Following these recommendations will not only increase the efficiency and effectiveness of the collection of recycling-clearance-disposal fees but also maintain a complete and up-to-date database for managerial purposes.

英文關鍵字

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