103年及104年公告指定容器類責任業者營業(進口)量相關帳籍憑證查核計畫-一區
| 中文摘要 | 本計畫執行期限自民國１０３年１月１３日起至１０４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容器類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１,０８０家業者之查核，已完成之現場查核家數為１,０８５家，查核家數之計畫目標達成率為１００.４６%，現場查核累計查獲應補繳金額為新臺幣１億６,２５３萬３,１１４元，益本比約為４.３３倍。 容器類查核計畫已依查核標準作業程序完成之１,０８５家業者中，查獲短(溢)報之業者有７１９家，其中短報業者為６４４家，截至１０４年１２月３１日止，已有６３１家受查業者完成補繳申報作業，短漏家數補繳率為９７.９８％；另累計已補繳金額為新臺幣１億３,３３１萬２,６９１元，到繳率為８２.０２％，為本次計畫總經費之３.５５５０倍。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、回收清除處理費、益本比 | ||
基本資訊
| 專案計畫編號 | EPA-103-HA12-03-A001 | 經費年度 | 103 | 計畫經費 | 37500 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2014/01/13 | 專案結束日期 | 2015/12/31 | 專案主持人 | 賴明陽 |
| 主辦單位 | 回收基管會 | 承辦人 | 黃建華 | 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 | 103年及104年公告指定容器類責任業者營業（進口）量相關帳籍憑證查核計畫-一區專案工作計畫-公開版0125.pdf | 0MB |
| 英文摘要 | This project is for examination into bookkeeping of responsible enterprises with relation to volume of manufacturing/importation of publicly-announced specified objects from January 13, 2014 to December 31, 2015. The purpose of the project was to conduct audit and analyze on designated enterprises that are responsible for manufacturing/importation containers specified and controlled by the Waste Disposal Act. This project aimed to audit 1,080 target enterprises filed information and as of completion date of December 31, 2015, 1,080 target enterprises, 1,085 enterprises had been audited, indicating completion rate of 100.46%. The accumulated recycling-clearance-disposal fees which collected from the audited responsible enterprises were NT$162,533,114, indicating 4.33 revenue to cost ratio. In accordance with the auditing procedures, 719 of 1,085 audited responsible enterprises were reported to have either over or under paid the recycling-clearance-disposal fees, of which 644 enterprises were found to either under-paid the recycling-clearance-disposal fees. As of December 31, 2015, 631 of the 644 enterprises or 97.98% had submitted declaration delinquent fees. Besides, NT$133,312,691 representing 82.02% of the total accumulated recycling-clearance-disposal fees had been collected by the authorities concerned, indicating 355.50% of the whole budgeted professional fees. Comments were also collected from the audited responsible enterprises and were presented in this project report. There were also sorted and analyzed statistically for future policy making reference. According to the auditing result of this project, we suggested that the Environmental Protection Administration should keep inspecting and auditing those responsible enterprises which underpaid the recycling-clearance-disposal fees in order to enforce the government policy as well as maintain the fairness of audit regarding to all related responsible enterprises. During the inspections at site, the responsible enterprises should be well-trained with related regulations, and assisted to improve the accuracy of online declarations of the operating or import volume. This will enhance the efficiency and effectiveness in collection of the recycling-clearance-disposal fees and in the meantime to maintain completeness of the database for managerial purposes. | ||
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| 英文關鍵字 | Responsible enterprises, Recycling-clearance-disposal fee, Revenues to Cost ratio | ||