105年及106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 | 本計畫執行期限自民國１０５年１月２５日起至１０６年１２月３１日止，目標為依據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。本計畫目標為完成１,０８０家業者之查核，截至期末報告已完成之現場查核家數為１,０９８家，達成計畫目標１０１.６７%之查核家數，透過現場查核累計查獲應補繳金額為新臺幣１億９,０９１萬３,６５９元，益本比為５.１６倍。 完成現場查核之１,０９８家業者中，查獲溢報業者有１１９家及短報業者有５６９家，其中短報業者截至１０６年１２月３１日止，已有５４６家受查業者完成補繳申報作業，短漏家數補繳率為９５.９６％；另累計已補繳金額為新臺幣７,７１３萬９,７６５元，到繳率為４０.４１％，為本次計畫總經費之２.０８４９倍。本計畫並蒐集受查業者意見，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，建議環保署未來仍應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，查核人員應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-105-HA1-03-A032 | 經費年度 | 105 | 計畫經費 | 37000 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2016/01/25 | 專案結束日期 | 2017/12/31 | 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 | 105年及106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-公開版0122.pdf | 1MB |
Bookkeeping examination of responsible enterprises to the manufacturing /import volume of containers designated (Year 2016–2017)
| 英文摘要 | This project, conducted from 25 January 2016 to 31 December 2017, aimed to audit designated enterprises responsible for funding recycling (henceforth, ‘responsible enterprises’) with regard to the manufactured/imported volume of regulated containers according to the ‘Waste Disposal Act’ enacted by the Recycling Fund Management Board under the Environmental Protection Administration (EPA). The objective of this project was to inspect 1,080 enterprises. By the end of final report, 1,098 enterprises had been audited, reaching 101.67% of the targeted number of enterprises. The accumulated amount of recycling-clearance-disposal fees to be collected from the audited enterprises through on-site inspections was NTD190,913,659, the revenue-to-cost ratio was 5.16. Among the 1,098 enterprises which were inspected on site, 119 enterprises overpaid the fees and 569 underpaid the fees. By 31 December 2017, 546 out of the 569 enterprises that had underpaid the fees (i.e., 95.96% of these enterprises) had submitted fee deficiencies. Of the total accumulated sum of fee deficiencies, 40.41% (i.e., NTD77,139,765) was collected, which was 2.0849 times higher than the project’s expenses. This project also collected comments from the audited enterprises, and then sorted and statistically analysed these comments for policymakers’ reference with regard to future policymaking. Based on the executed results, this project suggests that the EPA should continue to inspect responsible enterprises that had previously underpaid the recycling-clearance-disposal fees in order to emphasize its determination to enforce the policy and to ensure fairness among the audited enterprises. Moreover, when conducting on-site inspections, auditor should also promote regulations related to the enterprises and facilitate them to provide accurate data on the manufactured/imported volume on the EPA website. Following these recommendations will improve the efficiency and effectiveness of collecting the recycling-clearance-disposal fees, as well as maintain an accurate and up-to-date database for managerial purposes. | ||
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| 英文關鍵字 | Responsible enterprises, Recycling-clearance-disposal fee, Revenues to Cost ratio | ||