環保專案成果報告查詢系統

專案計畫編號	EPA-98-HA12-03-A049
經費年度	098
計畫經費	16,000 千元
專案開始日期	2009/04/01
專案結束日期	2010/03/31
專案主持人	鄭戊水
主辦單位	回收基管會
承辦人	蔡佳靜
執行單位	安永會計師事務所
專案分類	科技計畫
中文關鍵字	責任業者;益本比;回收清除處理費
英文關鍵字	Responsible companies;Revenues to Cost ratio;Recycling-clearance-disposal fees
協同主持人	賴明陽
共同主持人
計畫聯絡人	盧芬瑜
計畫聯絡電話	02-27204000#1138
計畫聯絡信箱	Sandy.Lu@tw.ey.com

中文摘要	本年度計畫執行期限自民國98年4月1日起至99年3月31日止，針對行政院環保署資源回收管理基金管理委員會委辦之廢棄物清理法公告列管之責任業者自行申報之營業(進口)量進行查核工作，並分析其查核成果。本計畫目標預計完成500家業者之查核，本受委託單位-安永聯合會計師事務所已完成工作執行報告之家數為525家，查核家數之計畫目標達成率為105%，現場查核累計查獲應補繳金額為新台幣64,919,005元，益本比約為4.06倍。本年度物品類查核計畫已依查核標準作業程序完成之525家業者中，查獲短(溢)報之業者有212家，其中短報業者為163家，截至99年3月26日止，已有142家受查業者完成補繳申報作業，短漏家數補繳率為87.12％；另累計已補繳金額為新台幣49,743,325元，到繳率為76.62％，為本次計畫總經費之3.11倍。此外，協助98年度資源回收基金應補繳費用催收作業，達成目標補繳率，經本計畫協助歷年欠繳金額之稽催與控管，已實際挹注回收基金總金額達2億2,376萬0,102元(截至99年2月28日止)。本計畫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。
中文關鍵字	責任業者;益本比;回收清除處理費

中文摘要

本年度計畫執行期限自民國98年4月1日起至99年3月31日止，針對行政院環保署資源回收管理基金管理委員會委辦之廢棄物清理法公告列管之責任業者自行申報之營業(進口)量進行查核工作，並分析其查核成果。本計畫目標預計完成500家業者之查核，本受委託單位-安永聯合會計師事務所已完成工作執行報告之家數為525家，查核家數之計畫目標達成率為105%，現場查核累計查獲應補繳金額為新台幣64,919,005元，益本比約為4.06倍。本年度物品類查核計畫已依查核標準作業程序完成之525家業者中，查獲短(溢)報之業者有212家，其中短報業者為163家，截至99年3月26日止，已有142家受查業者完成補繳申報作業，短漏家數補繳率為87.12％；另累計已補繳金額為新台幣49,743,325元，到繳率為76.62％，為本次計畫總經費之3.11倍。此外，協助98年度資源回收基金應補繳費用催收作業，達成目標補繳率，經本計畫協助歷年欠繳金額之稽催與控管，已實際挹注回收基金總金額達2億2,376萬0,102元(截至99年2月28日止)。本計畫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。

中文關鍵字

責任業者;益本比;回收清除處理費

類型	檔名	檔案大小	說明	最新版公開日期
期末報告	98年公告指定物品類責任業者營業（進口）量相關帳籍憑證查核作業及責任業者稽催作業計畫-公開版.pdf	0MB		2010/7/1 上午 12:00:00

摘要	The implementation period for the Examination Project toward the Operation/Importation Accounts of the Mandatory Recycling Items Companies (Exclude Containers) and Project of Auditing Procedures (hereafter “ Project”) started April 1, 2009 and ended March 31, 2010. The purpose of the Project was to conduct audit and analyze the operating or import volume of the responsible companies as designated by the Waste Disposal Act. This Project aimed to audit 500 companies and as of completion date of March 31, 2010, the actual completion rate was 525 companies. The achievement rate of the audited companies was 105%. The accumulated recycling-clearance-disposal fees to be payable by the audited responsible companies based on the Project result was NT$64,919,005, with Revenues to Cost ratio of about 4.06. Among the audited 525 responsible companies (containers excluded) conducted in accordance with the standard procedures, 212 responsible companies were reported to have either over or under paid the recycling-clearance-disposal fees, of which 163 responsible companies have under-paid the recycling-clearance-disposal fees. As of March 26, 2010, 142 of the 163 responsible companies or 87.12% have submitted declaration to pay off the delinquent fees. Total of NT$49,743,325, 76.62% of the total accumulated recycling-clearance-disposal fees, have been made. This represents 311% of the total budgeted professional fee. This Project also assisted enforcement of collecting past-due payment for year 2009 in achieving its target goal of repayment to the fund by a total of NT$223,760,102( As of February 28, 2010). Comments were also collected and analyzed from the audited responsible companies to be included in the implementation reports for future policy making purposes. According to the examination result of this project, the study suggested that the EPA should continue to audit those responsible enterprises that had underpaid the recycling-clearance-disposal fees in order to reveal government’s determination on policy promoting and fairness of audit regarding to all related responsible enterprises. In conducting on site audit, the responsible companies will continued to be trained to become familiar with the related government policy to enable them to correctly submit the declarations of the operating or import volume. This will increase the efficiency and effectiveness in collection of the recycling-clearance-disposal fee and at the same to maintain completeness of the database for management purposes.
英文關鍵字	Responsible companies;Revenues to Cost ratio;Recycling-clearance-disposal fees

摘要

The implementation period for the Examination Project toward the Operation/Importation Accounts of the Mandatory Recycling Items Companies (Exclude Containers) and Project of Auditing Procedures (hereafter “ Project”) started April 1, 2009 and ended March 31, 2010. The purpose of the Project was to conduct audit and analyze the operating or import volume of the responsible companies as designated by the Waste Disposal Act. This Project aimed to audit 500 companies and as of completion date of March 31, 2010, the actual completion rate was 525 companies. The achievement rate of the audited companies was 105%. The accumulated recycling-clearance-disposal fees to be payable by the audited responsible companies based on the Project result was NT$64,919,005, with Revenues to Cost ratio of about 4.06. Among the audited 525 responsible companies (containers excluded) conducted in accordance with the standard procedures, 212 responsible companies were reported to have either over or under paid the recycling-clearance-disposal fees, of which 163 responsible companies have under-paid the recycling-clearance-disposal fees. As of March 26, 2010, 142 of the 163 responsible companies or 87.12% have submitted declaration to pay off the delinquent fees. Total of NT$49,743,325, 76.62% of the total accumulated recycling-clearance-disposal fees, have been made. This represents 311% of the total budgeted professional fee. This Project also assisted enforcement of collecting past-due payment for year 2009 in achieving its target goal of repayment to the fund by a total of NT$223,760,102( As of February 28, 2010). Comments were also collected and analyzed from the audited responsible companies to be included in the implementation reports for future policy making purposes. According to the examination result of this project, the study suggested that the EPA should continue to audit those responsible enterprises that had underpaid the recycling-clearance-disposal fees in order to reveal government’s determination on policy promoting and fairness of audit regarding to all related responsible enterprises. In conducting on site audit, the responsible companies will continued to be trained to become familiar with the related government policy to enable them to correctly submit the declarations of the operating or import volume. This will increase the efficiency and effectiveness in collection of the recycling-clearance-disposal fee and at the same to maintain completeness of the database for management purposes.

英文關鍵字

Responsible companies;Revenues to Cost ratio;Recycling-clearance-disposal fees