99年及100年未登記責任業者之營業(進口)量相關帳籍憑證查核計畫
| 中文摘要 | 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，提升各類資源回收基金稽徵成效，以符合廢棄物清理法執行之公平性及一致性，並蒐集公告指定未登記責任業者對於現行法令及回收基金徵收制度之相關意見，以作為環保署未來營業量查核政策方向之參考。本計畫之執行期間為99年4月16日至100年12月31日，透過執行團隊縝密規劃及專業分工已達成本計畫要求之各項目標。成果列示如後：(一)未登記業者之查核：發文並執行查核990家責任業者，有效家數為936家，達成率為102%。查獲短漏金額計新台幣131,748,166元，益本比為4.25倍，達成率為142%。(二) 輔導成果：有關法令宣導工作項目，除就本計畫之受查業者宣導廢棄物清理法相關規定外，於100年6月至7月共舉辦三場次記帳士公會宣導研習會，參加人數為281人。(三)研訂並印製「公告指定責任業者登記、申報及繳費等宣導手冊」2,000冊。另本計畫共辦理四場次查核作業之教育訓練及研討會，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。 | ||
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| 中文關鍵字 | 責任業者;回收清除處理費;益本比 | ||
基本資訊
| 專案計畫編號 | EPA-99-HA12-03-A055 | 經費年度 | 099 | 計畫經費 | 31000 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2010/04/16 | 專案結束日期 | 2011/12/31 | 專案主持人 | 曾炳霖 |
| 主辦單位 | 回收基管會 | 承辦人 | 陳順治 | 執行單位 | 立本台灣聯合會計師事務所 |
成果下載
| 類型 | 檔名 | 檔案大小 | 說明 |
|---|---|---|---|
| 期末報告 | EPA-99-HA12-03-A055計畫成果計畫之成果公開版.pdf | 0MB |
Examination Project to audit operation/importion volume related books of the unregistered responsibl
| 英文摘要 | The main objective of this project is to strengthen supervision over various types of unregistered responsible enterprises and raise the efficiency of various resource recycling funds in order to ensure the fairness and consistency of the Waste Disposal Act. Also, part of the main objective is to collect opinions about the current legislation and recycling funds systems from the unregistered responsible enterprises designated by the notice in order to provide the guidance to future strategy by the Environmental Agency. This project was implemented from April 16, 2010 to December 31, 2011, and has fulfilled each of its objectives. The results are as follows: (1) audit of unregistered responsible enterprises: 990 unregistered responsible enterprises were given notice and audited, 936 were valid and achievement rate was 102%. The audited shortfall amounted to NTD $131,748,166, with a E/P ratio of 4.25 times and an achievement rate of 142%; (2) counseling results: in addition to educating the responsible enterprises audited in this project about waste disposal related legislation, three seminars were held through CPB Association in June-July 2011 which had 281 participants;(3) 2,000 booklets were printed and distributed, explaining the registration, reporting and fee collection process. Four other seminars were held to educate about the audit process, the contents of this project, and the related regulations and laws,which effectively raised the audit efficiency and quality of this project. | ||
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| 英文關鍵字 | Responsible companies;Recycling-clearance-disposal fee;Revenues to | ||