104年及105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計畫-一區
| 中文摘要 | 本計畫執行期限自民國１０４年１月９日起至１０５年１２月３１日止，針對行政院環保署資源回收管理基金管理會委辦之廢棄物清理法公告列管年繳費金額不超過新台幣５萬元之小量繳費責任業者自行申報之營業(進口)量進行輔導查核工作，並分析其查核成果。本計畫目標預計完成２,１００家業者之現場查核及其中２１０家之書面查核模擬試行，已完成之現場查核及書面試行查核家數則分別為２,１０７家及２１９家，查核家數之計畫目標達成率為１００.３３%及１０４.２９%。現場查核累計查獲應補繳金額為新臺幣６９６萬４,４１０元。本計畫已依查核標準作業程序完成之２,１０７家業者中，查獲溢報之業者有２５０家；及短報業者有１,０４２家，截至１０５年１２月３１日止，已有１,０３４家受查業者完成補繳申報作業，短漏家數補繳率為９９.２３％；另累計已補繳金額為新臺幣５８４萬１,７４０元，到繳率為８３.８８％。本計畫並蒐集受查業者意見，列入對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，建議未來應持續針對有短漏的小量繳費業者列入查核，展現政府推動政策之決心並維持公平性。並且在現場查核時，應加強小量繳費業者相關法令之宣導，輔導上網申報營業量資料正確性，如此一來，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 | 小量繳費、責任業者、回收清除處理費 | ||
基本資訊
| 專案計畫編號 | EPA-104-HA12-03-A017 | 經費年度 | 104 | 計畫經費 | 33200 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2015/01/09 | 專案結束日期 | 2016/12/31 | 專案主持人 | 劉保忠 |
| 主辦單位 | 回收基管會 | 承辦人 | 蔡佳靜 | 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 | 「104年及105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計畫-一區」公開版.pdf | 0MB |
Project on guiding and auditing designated manufacturers/importers responsible for funding recycling with small payments: District I (Year 2015–2016)
| 英文摘要 | According to the ‘Waste Disposal Act’ enacted by the Recycling Fund Management Board under the Environmental Protection Administration (EPA). This project asked for guide and audit registered enterprises that are responsible for paying recycling-clearance-disposal fees not exceeding NTD50,000 per year (henceforth ‘responsible enterprises of small payments’) with regard to the volume they manufacture/import. This project, conducted from 9 January 2015 to 31 December 2016, conducted on-site inspections of 2,100 enterprises and simulation document examinations of 210 enterprises. The work for on-site inspections of 2,107 enterprises and the simulation document examinations of 219 enterprises had been completed by 31 December 2016, reaching 100.33% and 104.29% of the targeted number in category. The on-site inspections of audited enterprises had the accumulated amount of fees to be collected NTD6, 964,410.There had 250 enterprises overpaid and 1,042 enterprises underpaid the recycling-clearance-disposal fees. By 31 December 2016, 1,034 enterprises (i.e., 99.23% of the enterprises underpaid) had submitted fee deficiencies. Those amounts had been to NTD5,841,740 (i.e., 83.88% of accumulated collect deficiencies). This project also provided suggestion for the future policy making based on the audited data analysis. This project found the EPA should continue to inspect and audit responsible enterprises of small payments that had previously underpaid the recycling-clearance-disposal fees, so as to demonstrate the government’s determination to implement the policy and to ensure fairness among the responsible enterprises. Moreover, while inspecting the enterprises on site, the EPA should also promote regulations related to the enterprises of small payments and facilitate them to improve the accuracy of the online declaration of the manufactured/imported volume. Following these recommendations will, on the one hand, enhance the efficiency and effectiveness of fee collection and, on the other hand, maintain a correct database for managerial purposes. | ||
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| 英文關鍵字 | small payments, responsible enterprises, recycling-clearance-disposal fees | ||