EPA-110-HA12-03-A028

110

27,500 千元

責任業者之繳費查核業務

2021/01/05

2022/11/30

邱垂傑

回收基管會

沈美智

環資國際有限公司

廢棄物管理

資源回收、營業量申報、回收清除處理費、申報系統、推動網路申報

Resource Recycling, Recycling and Disposal Management Fee, Operating Volume Reporting, Reporting System, Online Reporting Promotion

梁汝婷

02-66308000#238

uys@eri.com.tw

本計畫執行期間為110年1月5日至111年11月30日，截至111年10月31日止，已協助行政院環境保護署資源回收管理基金管理會審查、輔導4萬3,496家次責任業者登記、申報及繳費等作業，完成1萬3,304家次首次登記、變更登記、廢止登記及年度申報申請之審查、輔導與建檔作業，透過本計畫輔導累計4萬3,110家次責任業者補申報，並累計有7,439家次責任業者補繳納回收清除處理費金額達新臺幣1億5,920萬元。另外辦理979家次疑似未登記業者輔導作業，其中為應登記702家次，已完成登記689家次，登記完成率為98.15%，經本計畫輔導後，責任業者補申報繳費金額達新臺幣1,870萬餘元。 計畫執行期間，針對責任業者管理作業持續進行檢討，並提出相關精進措施，包括調整審查輔導標準作業流程、加強輔導未申報與未繳費情形、定期清查靜止戶等。本計畫並於每2個月辦理1次內部稽核作業，並委由外部機構實施外部稽核作業，以1年1次的頻率確保作業品質，此外定期辦理計畫人員教育訓練，包括新制度介紹、流程調整與案例分享等課程，提升相關人員專業水平。 此外，計畫執行期間，為提高作業效率，使營業量管理子系統與應回收廢棄物營業量申報系統得以順利運作，本計畫提出相關建議，包括防呆偵錯介面友善化、提升勾稽報表、配合查定課費與紙餐具管理制度相關配套措施等。 本計畫持續關注相關法規命令發布與進度情形，並據此研擬配套措施，包括111年5月5日行政院組織法新聞稿中相關修正草案版本，針對環境資源部成立後相關影響進行了解；並依據110年9月15日廢棄物清理法部分修正條文修正草案版本，針對第51條加徵滯納金與加計利息之規定，進行相關研究；針對111年5月3日修正之「應回收廢棄物責任業者管理辦法」第4條之1、第17條、第18條，為強化紙餐具責任業者管理，加強納管未登記紙餐具責任業者，要求紙製平板容器製造、輸入業者及紙製平板容器商品輸入業者，應於紙製平板容器本體標示由行政院環境保護署資源回收管理基金管理會核發之責任業者專屬 QRcode 標誌，即本體來源標誌，本計畫亦配合宣導，以利政令推行。 針對109年7月1日施行之查定課費制度，本計畫滾動檢討作業流程、辦理方式，依照作業流程及查定量核算方式，核算首年、次年查定量，另為提高符合查定課費資格責任業者採用意願，擬定話術主動通知，截至110年已有5,826家次採用查定課費，111年已完成首年查定課費4,371家次責任業者資料篩選及查定量通知作業，以及5,786家次年查定課費業者查定量核定，已有1,477家次同意採用，同意採用率達38.45%；本計畫彙整現有營業量資料，針對特定材質分析其趨勢，評估未來營業量、責任業者變化情形，供行政院環境保護署資源回收管理基金管理會參考。 為使責任業者登記、申報與繳費作業順暢，並配合推動查定課費與相關新制，本計畫已完成30場次說明會，計有1,653人次參加，並進行300家到戶輔導作業、14萬5,678通電話諮詢服務、印製2,000本作業手冊與1萬6,000份摺頁，針對特定業者進行發送，以達宣導效果。

資源回收、營業量申報、回收清除處理費、申報系統、推動網路申報

202212071438015228.pdf

10MB

2023/2/1 上午 12:00:00

This project was implemented from January 5, 2021, to October 31, 2022. By September 30, 2022, this project has assisted the Environmental Protection Administration, Executive Yuan, Recycling Fund Management Board to review and counsel 43,496 responsible enterprises in registration, reporting, and fee payment. A total of 13,304 cases of first-time registration, change of registration, nullification of registration, and annual reporting were reviewed, counseled, and documented. This project assisted responsible enterprises in supplementary reporting and fee payment. A total of 43,110 responsible enterprises completed supplementary reporting, and 7,439 responsible enterprises paid NT$159.20 million for recycling and disposal management compensatory fees. This project also examined 979 suspected unregistered enterprises (of which 702 should have registered) and assisted 689 enterprises in completing registration. The registration rate was 98.15%. After counseling, the amount of compensatory fee reached NT$18.70 million. This project team continued to review the management practices of responsible enterprises and proposed measures to improve the operation, including adjustment of standard procedures of reviewing and counseling services, improving counseling unreported and unpaid enterprises, and regularly tracking dormant accounts. This project conducted bimonthly internal audits and commissioned external institutes to implement a yearly external audit to ensure project quality. In addition, educational training courses were organized for the project staff. The course content, including an introduction to the new system, procedure adjustment, and case studies, was provided to improve the professional competence of the staff. To enhance operation efficiency, this project proposed suggestions to smooth the operating volume management subsystem and the recycling waste operating volume reporting system. Suggestions included establishing a user-friendly system interface for fool-proof and error detection design, improving the audit reporting sheet, and proposing supporting measures for the levy of audit fees and paper utensil management system. This project continued to follow the issuance and progress of related regulations and proposed supporting measures, including the draft amendments in the press release of the Organization Act of the Executive Yuan on May 5, 2022. This project focused on the influence of the establishment of the Ministry of Environment and Natural Resources. Based on the draft amendment to the Waste Disposal Act issued on September 15, 2021, this project researched the provisions of Article 51 to increase the late payment fee and interest. To strengthen the management of responsible enterprises of paper tableware and to enhance the control of unregistered responsible enterprises, the Responsible Enterprise Regulated Recyclable Waste Management Regulations was amended on May 3, 2022. Article 4-1, Article 17, and Article 18 require that manufacturers and importers of paperboard containers and importers of paperboard container products should mark the source emblem on the container body by using the QR codes of the responsible enterprises issued by the Environmental Protection Administration, Executive Yuan, Recycling Fund Management Board as the origin mark. This project also promoted the regulation and facilitated the regulation implementation. With the levy of audit fee system implemented on July 1, 2020, this project conducted a rolling review of the procedure and processing methods, calculating the first- and second-year levy of audit fees based on the process and the fee calculation method. To increase the willingness of enterprises that were qualified to adopt the fee assessment system, this project formulated strategies to actively notify enterprises. By 2021, a total of 5,826 enterprises have used the levy of audit fees. In 2022, this project completed data screening and notification of the first batch that adopted the levy of audit fees, containing 4,371 enterprises. A total of 5,786 enterprises were approved for their levy of audit fees in the coming year. A total of 1,477 enterprises agreed to adopt it, with an adoption rate of 38.45%. This project compiled the current operating volume data and conducted regular bimonthly analyses for specific materials to understand the trend and evaluate the future operating volume and changes of responsible operators to serve as a reference for the Environmental Protection Administration, Executive Yuan, Recycling Fund Management Board. To promote the registration, reporting, and payment for responsible enterprises, as well as to implement the new levy of audit fee system and related regulations, this project organized 30 introductory meetings with a total of 1,653 participants. A total of 300 on-site counseling sessions were organized and 145,678 counseling calls were made. A total of 2,000 copies of manuals and 16,000 leaflets were printed for distribution to specific enterprises to achieve promotional effects.

Resource Recycling, Recycling and Disposal Management Fee, Operating Volume Reporting, Reporting System, Online Reporting Promotion