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-二區
| 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公告指定容器責任業者，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103年1月13日至104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) 公告指定容器責任業者之查核：查獲短漏金額計新臺幣129,710,862元，益本比為3.51倍（129,710,862/37,000,000），依合約第四條第二項規定，「益本比」已達3.5而未達4，查核家數需達1,134家以上；已完成查核1,193家責任業者，達成率為105.2%。(二) 輔導成果：有關法令宣導工作項目，係就本計畫之受查業者宣導廢棄物清理法相關規定，計1,192家。(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 | 回收清除處理費、益本比、登記責任業者 | ||
基本資訊
| 專案計畫編號 | EPA-103-HA12-03-A001 | 經費年度 | 103 | 計畫經費 | 37000 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 | 蔡淑美 |
| 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-103-HA12-03-A001計畫公開版.pdf | 0MB |
| 英文摘要 | The main objective of this project was to strengthen supervision over various types of announcement to specified enterprises using containers and enhance the efficiency of various resource recycling funds in order to ensure the fairness and consistency of the Waste Disposal Act. In addition, the project aimed to to collect opinions about the current legislation and recycling funds systems from the registered enterprises under the Waste Disposal Act as the future guidance to amend the relevant regulations. This project was implemented from January 13, 2014 to December 31, 2015, and has achieved all the requirements. The results were as follows: (1) audit of specified enterprises using containers: The audited shortfall amounted to NTD 129,710,862, which represented 3.51 times of the contract fee. According to the contract, should the multiples of audited shortfall to the contract fee be between 3.5 times to 4 times, a minimum of 1,134 registered enterprises using containers must be auditied. As the result, the total of 1,193 enterprises were audited, achievment rate was 105.2%; (2) counseling results: educating 1,192 registered enterprises audited in this project about the waste disposal related legislation;(3) 2,000 booklets briefing the registration, reporting and fee collection process were printed and distributed. Four other seminars were held to educate about the audit process, the objectives 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 | Recycle-Clearance-DisposalFee, E/P ratio, registered responsible enterprises | ||