| 英文摘要 |
This project aims to provide guidance and inspect the records of those designated responsible enterprises subject to Article 15 of the Waste Disposal Act, and of which average annual recycling, clearance and disposal fees are greater than NTD 50,000. The inspection period of this project is for the year 2018 and 2019.
The minimum number of designated responsible enterprises to be inspected should be at least 1,344 based on the actual ratio of underpaid recycling, clearance and disposal fees to the contract fees. As of 30th November 2019, the total number of the designated responsible enterprises which have been inspected were 1,350 which is in line with the project requirements mentioned above. 1,347 of these designated responsible enterprises, the inspection reports have been submitted, and the remaining 3 inspection reports are going to be submitted before the project contract completion date (31st December 2019).
As of the date of this report (8th November 2019), 1,350 designated responsible enterprises have been inspected. 655 enterprises were found to have underpaid recycling, clearance and disposal fees, which amounts to a total underpayment of NTD 62,946,482. On the other hand, 96 enterprises were found to have overpaid recycling, clearance and disposal fees, which amounts to a total overpayment of NTD 8,274,282. The actual ratio of underpaid recycling, clearance and disposal fees to the contract fees is 1.535 (a total underpayment of NTD 62,946,482 is divided by the contract fee NTD 41,000,000).
The accumulated amount of underpaid recycling, clearance and disposal fees as a percentage of this current project service fee is 51.18%. Besides, reminders were provided towards 505 responsible enterprises to settle the underpayment amount of NTD 43,843,177.
During the implementation of this project, the comments from the designated responsible enterprises on the collection process of the recycling, clearance and disposal fees were summarized and provided to the Environmental Protection Administration (“the EPA”) for reference. The comments mainly relate to simplifying the collection and calculation process of the recycling, clearance and disposal fees, and enhancing the information available on the reporting process of manufacturing/import volumes.
Furthermore, quantitative data collected from the inspection results were used to perform statistical analysis in order to optimize the inspection activities in the future. For example, to improve the training process on performing inspection work on designated responsible enterprises in specific industries or containers materials to improve the accuracy of manufacturing/import volumes reported.
Finally, we provide several suggestions for the EPA's reference from inspection findings and observations, which may improve the efficiency and effectiveness when performing inspection work for future periods.
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