EPA-97-HA12-03-A244

097

18,500 千元

2008/04/03

2009/04/02

賴明陽

回收基管會

潘國樟

安永會計師事務所

科技計畫

塑膠容器,帳籍憑證,益本比,回收清除處理費

plastics container,accounts,P/E ratio,recycling-clearance-disposal fees

鄭戊水

李育學

-27204000#

Daniel.Lee@tw.ey.com

本年度計畫執行期限自民國97年4月3日起至98年4月2日止，針對廢棄物清理法公告列管之責任業者進行查核工作，並分析其查核成果。本計畫目標預計完成560家業者之查核，已完成之現場查核家數為574家並提報已完成工作執行報告之家數為574家，查核家數之計畫目標達成率為102.50%，現場查核累計查獲應補繳金額為新台幣1億2,527萬9,615元，益本比約為6.77倍。本年度計畫已依查核標準作業程序完成之574家業者中，查獲短(溢)報之業者有322家，其中短報業者為254家，截至98年2月27日止，已有193家受查業者完成補繳申報作業，短漏家數補繳率為75.98％；另累計已補繳金額為新台幣3,162萬4,277元，到繳率為25.24％，占本次計畫總經費為170.94%。本計畫報告並蒐集受查業者意見，列入各受查業者之工作執行報告，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，建議未來持續針對短漏業者列入查核，展現政府推動政策之決心並維持公平性。現場查核時，加強責任業者相關法令之宣導，佐以輔導責任業者上網申報營業量資料正確性，如此將可提升回收清除處理費稽徵成效，並建立完善之管理資料庫。

塑膠容器,帳籍憑證,益本比,回收清除處理費

97容器查核計畫.pdf

1MB

2009/6/1 上午 12:00:00

The implementation period for the project started from April 3, 2008 to April 2, 2009. The purpose of the project was to conduct the auditing and analysis for the operating volume or import volume of responsible enterprise acquainted by Waste Disposal Act. This project aimed to audit 560 firms and had completed auditing 574 firms. The achievement rate of the audited firms was 102.50%. The accumulated recycling-clearance-disposal fees payable from the audited responsible enterprises based on the project result was NT$125,279,615 with P/E ratio of 6.77. Among the audited 574 responsible enterprises 322 responsible enterprises were recognized as shortage (excessive) of the recycling-clearance-disposal fees payable and out of which 254 responsible enterprises were short on the recycling-clearance-disposal fees. By February 27, 2009, 193 of 254 responsible enterprises or 75.98% had submitted declaration to payoff the debt and the total debt amount of 193 responsible enterprises was NT$31,624,277, which was 25.24% of the total accumulated recycling-clearance-disposal fees payable. Additionally, the mended declaration fee for this project would be 170.94% of the total budgeted professional fee. The project report collected opinions from audited responsible enterprises and those opinions were included in the work implementation reports. The project had classified and analyzed the statistics, and provided the information for the future policy making. In our opinion, based on the examination result, we would continue to audit the responsible enterprises that had underpaid the recycling-clearance-disposal fees. We will also advocate government’s determination and fairness regarding to the guidance of the related environmental law to all responsible enterprises. By continuing to train enterprises to get more familiar to government policy, we are able to guide responsible enterprises to correctly submit declarations of the operating volume or import volume. Therefore, accuracy in the responsible enterprises’ recycling-clearance-disposal fee declarations would be improved, and the database management will be perfect.

plastics container,accounts,P/E ratio,recycling-clearance-disposal fees