101年及102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 | 本計畫執行期限自民國１０１年１月１６日起至１０２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１,０００家業者之查核，本受委託單位-誠品聯合會計師事務所已完成工作執行報告之家數為１,００５家，查核家數之計畫目標達成率為１００.５０%，現場查核累計查獲應補繳金額為新台幣１６１,３３１,４１０元，益本比約為４.８９倍。 物品類查核計畫已依查核標準作業程序完成之１,００５家業者中，查獲短(溢)報之業者有５６１家，其中短漏業者為４５６家，截至１０２年１２月３１日止，已有４３７家受查業者完成補繳申報作業，短漏家數補繳率為９５.８３%；另累計已補繳金額為新台幣１３６,８６７,５５１元，到繳率為８４.８４％，為本次計畫總經費之４.１５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９６%，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達１２億元(１２億３仟餘萬元)。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-101-HA12-03-A022 | 經費年度 | 101 | 計畫經費 | 33000 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2012/01/16 | 專案結束日期 | 2013/12/31 | 專案主持人 | 蘇興華 |
| 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 | 101年及102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0312.pdf | 1MB |
Project for examination into bookkeeping of responsible enterprises with relation to volume of opera
| 英文摘要 | The implementation period for the project for examination into bookkeeping of responsible enterprises with relation to volume of operation/importation of publicly-announced specified objects started January 16, 2012 and ended December 31, 2013. 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 1,000 companies and as of completion date of December 31, 2013, the actual completion rate was 1,005 companies. The achievement rate of the audited companies was 100.50%. The accumulated recycling-clearance-disposal fees to be payable by the audited responsible companies based on the project result was NT$161,331,410, with Revenues to Cost ratio of about 4.89. Among the audited 1,005 responsible companies conducted in accordance with the standard procedures, 561 responsible companies were reported to have either over or under paid the recycling-clearance-disposal fees, of which 456 responsible companies have under-paid the recycling-clearance-disposal fees. As of December 31, 2013, 437 of the 456 responsible companies or 95.83% have submitted declaration to pay off the delinquent fees. Total of NT$136,867,551, 84.84% of the total accumulated recycling-clearance-disposal fees, have been made. This represents 415% of the total budgeted professional fee. This project also assisted enforcement of collecting past-due payment for year 2013 in achieving its target goal of repayment to the fund by over a total of NT$1,200 million(more than 1,230 million), the rate of accumulative total was 96% and also achieving its target goal of above 90%. 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 Environmental Protection Administration 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 continue 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. | ||
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| 英文關鍵字 | Responsible companies、Revenues to Cost ratio、Recycling-clearance-disposal fees | ||