99年及100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
| 中文摘要 | 本計畫執行期間自民國９９年４月１日起至１００年１２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８５０家業者之查核，截至１００年１２月３１日止已完成工作執行報告之家數為８５２家，查核家數之計畫目標達成率為１００.２４%，現場查核累計查獲應補繳金額為新台幣８９,４５８,６１１元，益本比約為２.９８倍。 物品類查核計畫已依查核標準作業程序完成之８５２家業者中，查獲短(溢)報之業者有４５８家，其中短報業者為３８７家，截至１００年１２月３１日止，已有３３９家受查業者完成補繳申報作業，短漏家數補繳率為８７.６％；另累計已補繳金額為新台幣６０,６９７,２９２元，到繳率為６７.８５％，為本次計畫總經費之２.０２倍。此外，協助執行責任業者短漏回收清除處理費補繳之稽催管控作業，使歷年查核案件累計補繳率達９０%，已達９０%以上之目標，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約３.７億元(３億７仟８佰餘萬元)。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。 | ||
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| 中文關鍵字 | 責任業者、益本比及回收清除處理費 | ||
基本資訊
| 專案計畫編號 | EPA-099-HA12-03-A054 | 經費年度 | 099 | 計畫經費 | 30000 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2010/04/01 | 專案結束日期 | 2011/12/31 | 專案主持人 | 賴明陽 |
| 主辦單位 | 回收基管會 | 承辦人 | 江玉珍 | 執行單位 | 誠品聯合會計師事務所 |
成果下載
| 類型 | 檔名 | 檔案大小 | 說明 |
|---|---|---|---|
| 期末報告 | 99年及100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專案工作計畫-公開版.pdf | 1MB |
Examination Project toward the Operation/Importation Accounts of the Mandatory Recycling Items
| 英文摘要 | The purpose of the project was to implement audit on designated enterprises that are responsible for operating or importing objects specified and controlled by the EPA (Environmental Protection Administration) through public announcement based on Waste Disposal Act, and to analyze the outcome of examinations. The implement period was from April 1, 2010 to December 31, 2011. Of the 850 companies planned to audit, 852 companies had been audited by December 31, 2011, indicating completion rate of 100.24% and NT$89,458,611 of accumulated-recycling-disposal fees had been found payable for the audited companies, indicating 2.98 of Revenues to Cost ratio. In addition, of the 852 audited companies which had undergone entire standard examination procedures, 458 companies were found to either over-pay or under-pay the recycling-clearance-disposal fees and 387 companies thus were reported to under-pay the fees. As of December 31, 2011, 339 of the 387 responsible companies or 87.6% had submitted declaration to pay off the delinquent fees. Besides, NT$60,697,292, 67.85% of the total accumulated payable recycling-clearance-disposal fees had been collected by the authorities concerned, indicating 202% of the total budgeted professional fees. This Project also assisted enforcement of collecting past-due payment for year 2011 in achieving its target goal of repayment to the fund by around a total of NT$378 million (more than 378 million), the rate of accumulative total was 90% and also achieving its target goal of above 90%. Comments and opinions were also collected from the audited responsible companies and were presented in the report of this project. They were also sorted and analyzed statistically for future policy- making reference. Based on the result of this project, the study suggested that the EPA should keep inspecting and auditing those responsible companies which under-paid the fees in order to enforce the government policy and maintain the justice. During the inspections at site, responsible companies should be well-informed and well-educated of related regulations, and should be assisted to improve the accuracy of online declaration of volume or turnover. This will enhance the efficiency and effectiveness in collection of the recycling-clearance-disposal fees and establish completeness of the database for managerial purposes. | ||
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| 英文關鍵字 | Responsible companies、Revenues to Cost ratio、Recycling-clearance-disposal fees | ||