100年及101年公告指定小量繳費責任業者營業（進口）量相關帳籍憑證輔導查核作業暨書面查核制度模擬試行作業計畫
| 中文摘要 | 本計畫係針對900家依廢棄物清理法第十五條第二項公告列管之容器類及物品類責任業者，其平均年繳費在新臺幣拾萬元(含)以下之小量繳費之責任業者進行查核，並依查核結果藉以規劃公告指定責任業者營業(進口)量相關帳籍憑證書面查核制度。 本計畫之各項目標均已達成，其成果包括：完成903家小量繳費責任業者之輔導查核工作，查獲總短漏金額計新台幣4,899,458元，經查核後總溢繳金額計新台幣663,729元；並對未依規定誠實申報繳納回收清除處理費之受查業者進行稽催作業，短漏案件稽催後補繳金額累計達新台幣4,473,711元，稽催補繳之比例達91.31%；執行現場查核之同時亦同步進行輔導，其內容包括法令規範、登記作業及申報實務，並對新頒訂之環保法令進行宣導作業。 此外，本計畫於100年進行現場輔導時一併模擬試行書面查核作業，並依100年所獲得之結論於101年進行書面查核制度之複審作業以驗證重大標準參數之有效性，除已獲致重大性標準參數之初步結論外，另複審實證結果顯示100年書面查核模擬試行結果所擬定之「最適重大標準參數」，其抽樣查核風險控制機制極為嚴謹且有效。 | ||
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| 中文關鍵字 | 責任業者、營業量、回收清除處理費 | ||
基本資訊
| 專案計畫編號 | EPA-100-HA12-03-A055 | 經費年度 | 100 | 計畫經費 | 13300 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2011/03/03 | 專案結束日期 | 2012/12/31 | 專案主持人 | 溫櫻貞會計師 |
| 主辦單位 | 回收基管會 | 承辦人 | 蔡佳靜 | 執行單位 | 聯逸聯合會計師事務所 |
成果下載
| 類型 | 檔名 | 檔案大小 | 說明 |
|---|---|---|---|
| 期末報告 | 中英文摘要.pdf | 0MB |
Guidance and examination project toward the Operation/Importation Accounts of specified enterprises
| 英文摘要 | This project is to audit 900 enterprises responsible for containers and articles with average annual payment/fee under New Taiwan Dollar (“NTD”) 100,000, promulgated under the Paragraph 2 in Article 15 of the Waste Disposal Act. The audit results shall be applied to documentary auditing and to establish audit system on responsible enterprises. The project have been completed,the following items (1)auditing 903 enterprises small amount payment、 (2)finding the shortage in and evaded fee NTD 4,899,458 and the NTD663,729 overpayment、 (3)the implementation of auditing/collecting operation on the enterprises who dishonestly declared the Recycling-Clearance-Disposal fee, with the audited shortage in and evaded amount accumulated to NTD 4,473,711, which resulted in the collection ratio of 91.31%; the implementation of on-site audit with guidance of laws/regulations, registration, declaration and the latest amended environmental regulations simultaneously. The Project further implemented a simulated test while providing the on-site guidance. In accordance with the conclusions from the year of 2011,a documentary auditing was reexamed to verify the effectiveness of significant standardized facter in the year of 2012. Not only does a preliminary conclusion on significant standardized factor was reached, but also a confirmation showing that the sampling audit risk control applied to“the most fitting and significant standardized facter”was exact and effective in the documentary auditing for the year of 2011 was obtained. | ||
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| 英文關鍵字 | specified enterprises、operation volume、 clean-up and recycling fees | ||