環保專案成果報告查詢系統

專案計畫編號
經費年度	110
計畫經費	36,200 千元
預算科目	責任業者之繳費查核業務
專案開始日期	2021/01/22
專案結束日期	2022/11/30
專案主持人	劉保忠會計師
主辦單位	回收基管會
承辦人	第5組楊采翎小姐
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	小量繳費、責任業者、回收清除處理費
英文關鍵字	all payments, responsible enterprises, recycling-clearance-disposal fees,
協同主持人	周志誠會計師
共同主持人
計畫聯絡人	徐碩彥
計畫聯絡電話	02-23253375#109
計畫聯絡信箱	nelson.hsu@cpawetec.com.tw

中文摘要	本計畫執行期限自民國１１０年１月２２日起至１１１年１１月３０日止，目標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繳費在新臺幣5萬元(含)以下之小量繳費責任業者查定課費之查核輔導工作，並分析其查核成果。本計畫目標為完成１,８００家業者之查核，截至本次期末報告已完成之現場查核家數為１,８０３家，達成計畫目標１００%之查核家數。透過現場查核累計查獲應補繳金額為新臺幣５４２萬２,７５２元。完成現場查核之１,８０３家業者中，查獲溢報業者有１９５家及短報業者有６３１家，其中短報業者截至１１１年１０月２８日止，已有６０２家受查業者完成補繳申報作業，短漏家數補繳率為９５％；另累計已補繳金額為新臺幣４５６萬５,５６２元，到繳率為８４％。經輔導查核符合查定課費資格之業者計１,８８７家次，其中有５２９家次有意願採用查定課費制度，相關名單可提供環保署於後續追蹤。本計畫亦蒐集受查業者意見，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，執行團隊已提供查定課費制度修正建議及擬定未來小量計畫工作執行項目。
中文關鍵字	小量繳費、責任業者、回收清除處理費

中文摘要

本計畫執行期限自民國１１０年１月２２日起至１１１年１１月３０日止，目標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繳費在新臺幣5萬元(含)以下之小量繳費責任業者查定課費之查核輔導工作，並分析其查核成果。本計畫目標為完成１,８００家業者之查核，截至本次期末報告已完成之現場查核家數為１,８０３家，達成計畫目標１００%之查核家數。透過現場查核累計查獲應補繳金額為新臺幣５４２萬２,７５２元。完成現場查核之１,８０３家業者中，查獲溢報業者有１９５家及短報業者有６３１家，其中短報業者截至１１１年１０月２８日止，已有６０２家受查業者完成補繳申報作業，短漏家數補繳率為９５％；另累計已補繳金額為新臺幣４５６萬５,５６２元，到繳率為８４％。經輔導查核符合查定課費資格之業者計１,８８７家次，其中有５２９家次有意願採用查定課費制度，相關名單可提供環保署於後續追蹤。本計畫亦蒐集受查業者意見，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，執行團隊已提供查定課費制度修正建議及擬定未來小量計畫工作執行項目。

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	110及111年公告指定小量繳費責任業者查定課費之查核輔導專案計畫-公開版.pdf	1MB		2023/1/15 上午 12:00:00

摘要	This project, executed from 22 January 2021 to 30 November 2022, aims to provide guidance and auditing of the verified operating volume or import volume of designated responsible enterprises with small fee payments whose average annual recycling, clearance and disposal fees are less than or equal to NTD50,000 according to the ‘Waste Disposal Act’ enacted by the Recycling Fund Management Board under the Environmental Protection Administration (EPA). The objective of this project is to inspect 1,800 enterprises. By the end of this final report, 1,803 enterprises have been audited, reaching 100% of the targeted number of enterprises. The accumulated amount of recycling, clearance and disposal fees to be collected from the audited enterprises through on-site inspections is NTD5,422,752. Among the 1,803 enterprises which were inspected on site, 195 enterprises overpaid the fees and 631 underpaid the fees. By October 28, 2022, 602 out of the 631 enterprises that underpaid the fees (i.e., 95% of the these enterprises) have submitted fee deficiencies. Of the total accumulated sum of fee deficiencies, 84% (i.e., NTD4,565,562) has been collected. Among the 1,887 inspections of responsible enterprises eligible for using verified operating volume or import volume, 529 inspections-related enterprises are willing to adopt this method. The relevant list can be provided to EPA for follow-ups. Comments collected from the audited responsible enterprises with small fee payments have been sorted and statistically analyzed for policymakers' reference with regard to future policymaking. Based on the results of the implementation of this project, suggestions on the operating volume or import volume verification method and the action plans of the next project have been provided.
英文關鍵字	all payments, responsible enterprises, recycling-clearance-disposal fees,

摘要

This project, executed from 22 January 2021 to 30 November 2022, aims to provide guidance and auditing of the verified operating volume or import volume of designated responsible enterprises with small fee payments whose average annual recycling, clearance and disposal fees are less than or equal to NTD50,000 according to the ‘Waste Disposal Act’ enacted by the Recycling Fund Management Board under the Environmental Protection Administration (EPA). The objective of this project is to inspect 1,800 enterprises. By the end of this final report, 1,803 enterprises have been audited, reaching 100% of the targeted number of enterprises. The accumulated amount of recycling, clearance and disposal fees to be collected from the audited enterprises through on-site inspections is NTD5,422,752. Among the 1,803 enterprises which were inspected on site, 195 enterprises overpaid the fees and 631 underpaid the fees. By October 28, 2022, 602 out of the 631 enterprises that underpaid the fees (i.e., 95% of the these enterprises) have submitted fee deficiencies. Of the total accumulated sum of fee deficiencies, 84% (i.e., NTD4,565,562) has been collected. Among the 1,887 inspections of responsible enterprises eligible for using verified operating volume or import volume, 529 inspections-related enterprises are willing to adopt this method. The relevant list can be provided to EPA for follow-ups. Comments collected from the audited responsible enterprises with small fee payments have been sorted and statistically analyzed for policymakers' reference with regard to future policymaking. Based on the results of the implementation of this project, suggestions on the operating volume or import volume verification method and the action plans of the next project have been provided.

英文關鍵字

all payments, responsible enterprises, recycling-clearance-disposal fees,