環保專案成果報告查詢系統

專案計畫編號
經費年度	112
計畫經費	37,050 千元
預算科目	責任業者之繳費查核業務
專案開始日期	2023/01/01
專案結束日期	2024/11/30
專案主持人	劉保忠會計師
主辦單位	循環署回收基金管理會
承辦人	第3分組黃建華先生
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、查定課費、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	賴語彤會計師
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１１２年１月１日起至１１３年１１月３０日止，目標係依據環境部資源循環署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，截至本次期末成果報告已完成之現場查核家數為１,８０９家，達成計畫目標１０１%之查核家數。透過現場查核累計查獲應補繳金額為新臺幣４２１萬７,３０１元。完成現場查核之１,８０９家業者中，查獲溢報業者有１４５家及短報業者有６３７家，其中短報業者截至１１３年１０月１５日止，已有６２１家受查業者完成補繳申報作業，短漏家數補繳率為９７％；另累計已補繳金額為新臺幣３２３萬２,３７１元，到繳率為７７％。經輔導查核符合查定課費資格之業者計１,６２７家次，其中有２６０家次有意願採用查定課費制度，相關名單將提供循環署於後續追蹤。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、查定課費、回收清除處理費

中文摘要

本計畫執行期限自民國１１２年１月１日起至１１３年１１月３０日止，目標係依據環境部資源循環署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，截至本次期末成果報告已完成之現場查核家數為１,８０９家，達成計畫目標１０１%之查核家數。透過現場查核累計查獲應補繳金額為新臺幣４２１萬７,３０１元。完成現場查核之１,８０９家業者中，查獲溢報業者有１４５家及短報業者有６３７家，其中短報業者截至１１３年１０月１５日止，已有６２１家受查業者完成補繳申報作業，短漏家數補繳率為９７％；另累計已補繳金額為新臺幣３２３萬２,３７１元，到繳率為７７％。經輔導查核符合查定課費資格之業者計１,６２７家次，其中有２６０家次有意願採用查定課費制度，相關名單將提供循環署於後續追蹤。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、查定課費、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	112-113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	2MB		2025/1/1 上午 12:00:00

摘要	The project implementation period is from January 1, 2023, to November 30, 2024. The goal is to provide audit and guidance for small fee-paying responsible enterprises (with an average annual fee payment of NTD 50,000 or less) based on the "Waste Disposal Act" commissioned by the Resource Circulation Administration (RECA) of the Ministry of Environment, and to analyze the results of these audits. The project aims to complete audits of 1,800 enterprises, and as of this final report, on-site audits of 1,809 enterprises have been completed, achieving 101% of the project target. Through these on-site audits, a total of NTD 4,217,301 in underpaid fees has been identified. Among the 1,809 enterprises audited, 145 were found to have overreported, while 637 underreported. As of October 15, 2024, 621 of the underreporting enterprises have completed the submission of the required payments, achieving a payment submission rate of 97%. The total amount collected so far is NTD 3,232,371, with a collection rate of 77%. A total of 1,627 enterprises were found to meet the eligibility criteria for using the fee verification system, and 260 of these expressed willingness to adopt the system. The relevant list will be provided to RECA for further follow-up. The project also collected feedback from the audited enterprises, which was categorized and statistically analyzed to provide a reference for future policy revisions. Based on the project’s results, the implementation team has provided recommendations for revisions to the fee verification system and proposed future tasks for the small fee payment project.
英文關鍵字	all payments, responsible enterprises, recycling-clearance-disposal fees,

摘要

The project implementation period is from January 1, 2023, to November 30, 2024. The goal is to provide audit and guidance for small fee-paying responsible enterprises (with an average annual fee payment of NTD 50,000 or less) based on the "Waste Disposal Act" commissioned by the Resource Circulation Administration (RECA) of the Ministry of Environment, and to analyze the results of these audits. The project aims to complete audits of 1,800 enterprises, and as of this final report, on-site audits of 1,809 enterprises have been completed, achieving 101% of the project target. Through these on-site audits, a total of NTD 4,217,301 in underpaid fees has been identified. Among the 1,809 enterprises audited, 145 were found to have overreported, while 637 underreported. As of October 15, 2024, 621 of the underreporting enterprises have completed the submission of the required payments, achieving a payment submission rate of 97%. The total amount collected so far is NTD 3,232,371, with a collection rate of 77%. A total of 1,627 enterprises were found to meet the eligibility criteria for using the fee verification system, and 260 of these expressed willingness to adopt the system. The relevant list will be provided to RECA for further follow-up. The project also collected feedback from the audited enterprises, which was categorized and statistically analyzed to provide a reference for future policy revisions. Based on the project’s results, the implementation team has provided recommendations for revisions to the fee verification system and proposed future tasks for the small fee payment project.

英文關鍵字

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