EPA-97-HA12-03-A030

097

17,500 千元

2008/03/26

2009/03/25

曾炳霖

回收基管會

陳素卿

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,未登記責任業者

Recycle-Clearance-DisposalFee,E/P ratio,unregistered responsible enterprises

蕭子誼

王恕敬

04-23291290

jo@tutc.com.tw

本計畫主要目的係透過現場查核作業以加強納管各類未登記責任業者，及暸解容器製造上游業者申報營業量情形與下游容器商品業者營業量短漏情形之關係。 本計畫之執行期間為97年3月26日至98年3月25日，主要分為未登記與乾電池責任業者、容器製造（輸入）責任業者及容器製造責任業者之下游未登記業者等三項查核作業，均已達成本計畫要求之各項目標。成果列示如後：(一)未登記與乾電池業者之查核：發文並執行查核335家責任業者，達成率為105%；其中包括乾電池業者33家，達成率110%。查獲短漏金額計新台幣38,678,600元，益本比為3.6倍，達成率為103%。經分析其短漏原因，有高達95﹪之受查業者表示「不知有此法令須登記列管」，主係因受查業者多為小規模企業，資訊接收管道不足所致，故本團隊乃就此做出法令宣導之建議。(二)容器製造（輸入）責任業者之查核：發文並執行查核52家業者，已完成合約要求之查核家數，分別查獲短漏申報重量5,652,346.46公斤及溢申報重量14,445,232.15公斤，而造成大額溢申報之原因主係受查業者誤將大於17公升之容器列入營業量申報所致。(三)容器製造責任業者之下游未登記業者查核：發文並執行查核151家業者，達成率105%，查獲短漏金額計新台幣774,085元。而經分析短漏原因，除該等業者均不知有此法令須登記列管外，且容器販賣業者未納管以致於容器售出後之流向未能控管，恐亦為短漏之主因。另本計畫辦理二場次查核作業研討會，使本計畫全體人員充分了解本計畫之內容、相關法令及查核作業流程等，有效地提昇本計畫之查核效率及品質。

回收清除處理費,益本比,未登記責任業者

97年未登記責任業者與乾電池暨容器製造（輸入）責任業者之營業（進口）量相關帳籍憑證查核計畫--公開版.pdf

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[期末報告]公開版

2009/7/1 上午 12:00:00

The purpose of this project is to audit various types of unregistered responsible enterprises and to understand the shortage or relationship between the reporting volume from up-stream manufacturers of containers and down-stream enterprises of containers. The implementing period of this project was from March 26, 2008 to March 25, 2009, primarily divided into three examining operation, unregistered and battery responsible enterprises, container manufacturing (importing) responsible enterprises, and down-stream unregistered responsible enterprises of container manufacturer. The project have reached its goals as follows: (1) the audit of unregistered battery: the noticed and audited numbers were 335 responsible enterprises, with the achieving rate of 105%. Among these numbers, there were 33 battery enterprises, with achieving rate of 110%. The audited shortage was amounted to NTD38,678,600, with E/P ratio and achieving rate of 3.6 times and 103%, respectively. There were 95% of audited enterprises, which stated that “they were not aware of being under controlling list by regulations.” Most of them were small- size enterprises with insufficient information. It is strongly recommended that education of related regulations/law to these enterprises is required. (2) the audit of container manufacturing (importing) responsible enterprises: the noticed and audited numbers were 52 enterprises, which completed the required audited number by contract. The audited shortage and excess reporting weight were 5,652,346.46 kg and 14,445,232.15 kg, respectively. The reason for excess reporting weight was that the audited enterprises mistakenly reported containers with more than 17 litres into reporting volume. (3) the audit of down-stream unregistered responsible enterprises: the noticed and audited numbers were 151 enterprises, with the achieving rate of 105%. The audited shortage was amounted to NTD774,085. It was found that the audited enterprises had no idea about the related regulations/law, which required them to register. Another reason might be that the containers, sold by these enterprises, were then beyond control, because they were not in the controlling list. There were two study seminars held under this project, which educated all the personnel involved in this project to fully understand the purpose, procedures, related regulations/laws and auditing operation of this project. The seminars enhanced the audit efficiency and quality of this project.

Recycle-Clearance-DisposalFee,E/P ratio,unregistered responsible enterprises