EPA-111A102

111

48,430 千元

責任業者之繳費查核業務

2022/03/11

2023/11/30

鄧欣珊會計師

循環署回收基金管理會

黃建華

立本台灣聯合會計師事務所

廢棄物管理

回收清除處理費，益本比，登記責任業者

Recycle-Clearance-Disposal Fee, E/P ratio, registered responsible enterprises

王癸元

陳冠智

04-23291290#118

scottychen@bdo.com.tw

本計畫主要目的係透過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，以作為環境部資源循環署未來營業量查核政策方向之參考。本計畫之執行期間為111年3月11日至112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160,762,945元，益本比為3.31倍（160,762,945/48,430,088），已依合約第十三條第十七項規定，「益本比」應達2.8；已完成查核1,443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1,443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」800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。(四)收集受查業者建議並評估建議之可行性後提交予環境部資源循環署以供未來政為未來政策或法規修訂之參考。 本次計畫執行後有以下四點建議：(一)針對改善首次查核業者未正確申報之建議為公司設立後即時宣導廢棄物清理法相關法令，以及公司首次登記為責任業者時使用輔導單來確保責任業者對相關法令及申報方式皆已了解。(二)針對重大短漏業者縮短查核頻率並視情況協同檢調單位或國稅局聯合稽查。(三)運用本團隊分級制度分類業者並依各級別施予不同的查核強度來達到全面管控短漏情形之成效。(四)優化營業量申報系統來降低人為申報錯誤。

回收清除處理費，益本比，登記責任業者

EPA-111A102成果報告(公開版).pdf

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EPA-111A102成果報告(公開版)

2024/3/1 上午 12:00:00

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 March 11, 2022 to November 30, 2023, and has achieved all the requirements. The results were as follows: (1) audit of specified enterprises using containers: The audited shortfall amounted to NTD 160,762,945, which represented 3.31 times of the contract fee. According to the contract, should the multiples of audited shortfall to the contract fee be 2.8 times. As the result, the total of 1,443 enterprises were audited, achievement rate was 100%; (2) counseling results: guiding 1,443 registered enterprises audited in this project about the waste disposal related legislation ; (3) 800 booklets briefing the registration, reporting and fee collection process were printed and distributed. Two 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; ; (4) Collecting and assessing the feasibility of opinions about the current legislation and recycling funds systems from the registered enterprises before providing to Resource Circulation Administration,Ministry of Environment for reference to revising the policy or regulationgs in the future. There are four suggestions after implementing the object: (1) Government agencies should take the initiative to promote laws and regulations, when the registration of company has been approved by the government。When registering responsible enterprises for the first time, use the guidance sheet to ensure that responsible businesses understand the laws and reporting methods. (2) Shorten the frequency of audits for companies with incorrect declarations and omissions, and cooperate with the local prosecutor's office and the National Taxation Bureau in joint audits after judging the severity. (3)After using our team’s classification system to classify the companies the registered enterprises, we will implement different inspection intensity according to each level to control short leaks. (4)Improving the functions of the business volume reporting system to reduce human operating errors.

Recycle-Clearance-Disposal Fee, E/P ratio, registered responsible enterprises