EPA-93-HA12-03-A159

093

10,000 千元

2004/08/31

2005/06/30

曾炳霖

回收基管會

立本台灣聯合會計師事務所

科技計畫

回收清除處理費,益本比,,

Recycle-Clearance-Disposal Fee,P/E ratio

朱文慶

04-23291290

alex@tutc.com.tw

本計畫共輔導600家責任業者完成辦理登記作業、申報營業量及繳納回收清除處理費，已收繳之回收清除處理費金額為1,122萬7,251元。另選取214家辦理現場查核，查獲短漏金額計新台幣4,545萬7,563元，總計金額為新台幣5,668萬4,814元，益本比為6.3倍，計畫目標益本比為5倍，本工作團隊已達成計畫目標之126％。 目前乾電池產業主要可分為上、中、下游，而國內乾電池大多仰賴進口，故下游為國內乾電池產業最主要部分。而下游銷售市場則主要為一般商店、賣場、夜市及10元店等。依目前乾電池市場流布情形統計，Panasonic市佔率最高(28.17％)、DURACELL次之(15.59％)，而乾電池主要產地為中國大陸及東南亞。 在乾電池檢驗分析部分，共計彙整285組的檢驗報告，由檢驗結果觀之，產地別為東南亞、東北亞、歐洲及美國等地者均屬未超過基準值；另有超過基準值者依序分屬中國大陸28組、無標示產地者10組。因此，對於無標示產地及中國大陸製造者，應為管理重點所在。此外，本次抽驗樣本屬前50大業者(市場佔有率達99.37％)計151組，其中發現有2家業者所輸入之部分型號乾電池，汞含量有超過基準值之情形。依據上述分析結果推估汞含量超過基準值之乾電池市場佔有率約計1.44％，目前針對汞含量超過基準值之業者確認數量後予以處分課徵4倍回收清除處理費用。 而本計畫透過執行團隊縝密規劃及專業分工，在清查、輔導及查核作業各方面均已達成本計畫之各項目標，除強化營業量查核稽催作業外，亦提升各類資源回收基金稽催之成效，並符合廢棄物清理法執行之公平性及一致性。此外，就乾電池市場通情形以及低電量乾電池禁限用策略等，已提出調查研究分析報告及檢驗報告，作為環保署未來規劃相關管理作業之參考。

回收清除處理費,益本比,,

公開版.pdf

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[期末報告]公開版

2005/11/1 上午 12:00:00

This project had assisted 600 unregistered responsible dry battery enterprises to process their registrations, file their operating volumes and submit their Recycle-Clearance-Disposal Fees with total amounts of NT$11,227,251. We also selected 214 enterprises to perform on-site audit of the related book accounts and vouchers. The result shows shortages of NT$45,457,563 recycled funds which come out with the total audit amount up to NT$56,684,814, P/E ratio reaching 6.3 over the target P/E ratio of recycling originally setting at level 5. Our project team had achieved 126% of target goals. Most of our domestic battery enterprises which can be further distinguished as upstream, middle-stream and downstream battery enterprise import their products from foreign country. Among those, the main industry focuses on downstream battery enterprises including general store, supermarket, night market and 10 dollars store etc. According to the market shares survey, Panasonic which currently ranking No. 1 contains 28.17% market shares and Duracell, the second, contains 15.59% market shares. The main battery production sites are Mainland China and East-South Asia. In terms of the results of battery inspection and analysis among 285 inspection reports, the component of battery with production sites among East-South Asia, East-North Asia, Europe, and United States did not exceed the Mercury containing standards. However, there are 28 enterprises made in China and 10 enterprises unlabelled production sites which exceeding the containing standards. Therefore, the government should focus on the examination and management of those enterprises. In addition, our survey contains top 50 battery enterprises (market share reaching 99.37%) with 151 samples, we found 2 enterprises with Mercury over the standard level. According to above sampling results, we analyze the total population might contains 1.44% Mercury over the standard level. We had imposed 4 times battery Recycle-Clearance-Disposal Fees for those unqualified enterprises.

Recycle-Clearance-Disposal Fee,P/E ratio