EPA-96-HA12-03-A012

096

18,630 千元

2007/03/09

2007/12/31

賴明陽

回收基管會

江玉珍

致遠會計師事務所

科技計畫

塑膠容器、帳籍憑證、回收標誌、益本比、回收清除處理費

plastics container、accounts、recycle marks、P/E ratio、recycle fees

徐榮煌

-

0-0#

roger.lai@tw.ey.com

本專案計畫目標預計完成560家業者之查核，本報告內容涵括受查業者662家，共計有401家之受查業者有短漏申報之情形，短漏申報家數佔總查核家數約60.57％，短漏金額合計新台幣81,479,012元，整體工作進度已達成合約之目標。 本報告並蒐集受查業者意見，並列入各業者之工作執行報告，並加以分類統計分析，以提供政策修訂之參考。 依據本計畫之執行成果，本所認為未來容器類業者之營業量查核工作可朝下列方向進行： 1. 依據分級管理概念執行查核工作。 2. 持續擴大登記列管業者之查核及輔導工作。 (1) 現場查核面：於現場查核時，立即輔導登記列管之受查業者申報與繳費程序之介紹及相關最新法令之宣導，對於部分登記事項已有變更者，亦輔導填寫業者登記表，並依基管會現行標準作業程序，由業者直接郵寄基管會本計畫之駐署人員，進行變更登記申請。 (2) 回報確認面：本所查核人員於回報每日工作進度時，必須將受查業者查核差異短漏原因一併回報基管會駐署人員，以落實後續短漏金額之稽催及處理流程之控管。 (3) 成果評估面：未來本所將加強執行現場查核時，對受查業者之輔導紀錄，依據其短漏原因，適時發揮輔導改善建言，建立經本所查核、輔導後之列管業者，納入未來計畫研判是否蓄意短漏之衡量指標。

塑膠容器、帳籍憑證、回收標誌、益本比、回收清除處理費

96年容器查核計畫.pdf

1MB

2008/4/1 上午 12:00:00

The objective of this project is to examine around 560 companies. The final report of this project covers the results of examination of total 662 companies during the project period. There are total of 401 companies evading recycle fees, which is 60.57% of total companies being examined. We have fulfilled the project requirement and the total evading recycle-fee discovered is NTD 81,479,012 The year-end project report also incorporates with the comments from companies being examined. We also analyzed those comments in order to provide additional information for future policy amendments. According to the results of the project, we suggest that the examination of future project can be carried out as mentioned below: 1. Execute the auditing work based on the different level-to-level administration concept. 2. Continue to expand auditing & consulting work of a registered company. (1) By the side of auditing ：we could assist the company to fill in the report form, introduce process of pays expenses immediately and announce the new guidance of the Act. For the changes regarding to the partial registrations items, we can also counsels the filling in company registration form, and requests to mail back EPA to handle the change registration. (2) By the side of response：we should report the audit difference summary to EPA every day, in order to follow up short leaks of the amount and related control procedures. (3) By the side of results：we will strengthen the audit counseling record for the company, and give advice for improvement, at the right momnent. We will establish the measurable targets by auditing the company results to judge whether the company intentionally shirks the responsibility for next year’s project.

plastics container、accounts、recycle marks、P/E ratio、recycle fees