EPA-91-HA12-03-A224

091

6,160 千元

2002/10/30

2003/09/30

致遠 黃崇輝會計師

回收基管會

致遠會計師事務所

科技計畫

公告指定容器類暨潤滑油類責任業者營業量查核計畫

of containers and lubricating oil

致遠 沈碧琴會計師

致遠 黃崇輝會計師

致遠會計師事務所 高 頎

2370-5888#3211

hillandevan@yahoo.com.tw

容器類責任業者依據其製造、輸入型態，可概分為「容器製造業者」、「容器輸入業者」、「容器商品製造業者」、「容器商品輸入業者」及「應繳費容器製造業者」等五類。其中，容器製造業者係生產製造容器，並將容器提供予容器商品製造業者裝填環保署公告之物質種類後，製成容器商品。因此，容器製造業者所申報之營業量（容器銷售量）係容器商品製造業者所申報繳費之營業量（容器購入量），爰此，上游之容器製造業者申報量可據以勾稽下游之容器商品業者申報繳費量是否正確，是否涉及短漏申報繳納回收清除處理費，並可依其勾稽比對結果作為容器商品製造業者查核對象之篩選依據。 另因應民國九十三年七月起即將解除「潤滑油」公告列管政策，有必要針對已列管潤滑油業者，全面清查是否有短漏或溢繳回收清除處理費情事，以符公平正義之原則。 有鑑於此，基管會規畫本計畫案為實驗性質，主要在測試透過上、下游容器類責任業者勾稽比對方式進行查核之成效，及以書面審查擴大查核廣度之效果，自營業量申報系統資料庫進行選樣之構思是否為可行及有效，故委託本所執行本計畫，計畫內容係利用營業量申報系統資料庫進行選樣針對容器製造業者及容器商品製造業者展開現場查核作業外，並輔以容器商品業者及潤滑油業者之書面審查作業。 截至民國九十二年九月三十日止現場查核容器製造業者、容器商品製造業者及農環藥業者共一百六十一家、書面審查容器商品製造業者及農環藥業者共五百三十八家及潤滑油業者之書面審查（不列入益本比計算）共一百一十家，現場查核短漏應補繳金額計26,971,872元，另核算受查業書面審查應補繳金額計6,826,895元，共計查核短漏金額為33,798,767元，益本比達6.71，未包括容器商品業者現場查核宏亞食品股份有限公司及活寶食品股份有限公司民國八十七年一月至八十八年十二月短漏金額2,431,384元，此部份將由業者自行向基管會申報，若將此數併入計算，則短漏金額共計36,230,151元，益本比為7.19倍。

公告指定容器類暨潤滑油類責任業者營業量查核計畫

0000018242.zip

17MB

[期末報告]公開完整版

2004/2/1 上午 12:00:00

There are five categories of Responsible Enterprise: “Manufacturers of containers”, “Importers of containers”, “Manufacturers of container products”, “Importers of container products”, and “Manufacturers of payable container products”. Among those five categories, Manufacturers of containers produce containers and provide them to the Manufacturers of the container products for filling and producing container products. When reporting importation volume to the Customs, the foregoing importers shall also report material of the containers and other information regarding articles or container’s specification designated by the Responsible Agency at Central Government Level. The regulation on “lubricating oil” will be terminated in July, 2004, as a result, a complete recheck on recycling and clearance is essential. For this reason, Recycling Fund Management Board plan this experimental project to test upstream and downstream container Responsible Enterprise with random recheck method and review on written documents to increase the effects. Our firm is entrusted in this matter to determine the feasibility of this project that makes use of the sale volume registration system, rechecks the on-the-spot operation process, and further review the written operation of the manufacturers. Until September 30, 2003, view of the scene on Manufacturers of container, Manufacturer of container products, Sellers of pesticides including 161 companies in total, and view on the written documents on Manufacturers of container products, Sellers of pesticides including 538 companies in total, and Sellers of lubricating oil including 110 companies in total, the deferred payment on view of the scene is NT$26,971,872 in total, and the deferred payment on view of the written document is NT$6,826,895, totally NT$33,798,767, yield is 6.71.

of containers and lubricating oil