107年及108年公告指定物品類責任業者營業(進口)量相關帳籍憑證查核作業及責任業者稽催作業計畫
| 中文摘要 | 本計畫執行期限自民國107年1月1日起至108年12月31日止，目標係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1,000家業者之查核，截至期末報告已完成工作執行報告之家數為1,005家，達成計畫目標100.50%之查核，透過現場查核累計查獲應補繳金額為新臺幣1億8,036萬2,477元，益本比約為5.23倍。 完成現場查核之1,005家業者中，查獲溢報業者有121家及短報業者為511家，其中短報業者截至108年12月31日止，已有477家受查業者完成補繳申報作業，短漏家數補繳率為93.35%，累計已補繳金額為新臺幣1億2,622萬4,746元，到繳率為69.98％，為計畫總經費之3.66倍。此外，協助執行責任業者短漏回收清除處理費補繳之稽催管控作業，目前歷年查核案件累計補繳率為97.33%，經本計畫協助歷年欠繳金額之稽催與控管，已實際挹注回收基金總金額達4億9仟2佰餘萬元。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，並加以統計分析，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。 | ||
|---|---|---|---|
| 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-107-HA12-03-A004 | 經費年度 | 107 | 計畫經費 | 34500 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2018/01/01 | 專案結束日期 | 2019/12/31 | 專案主持人 | 蘇興華 |
| 主辦單位 | 回收基管會 | 承辦人 | 歐真妤 | 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 | 107年及108年公告指定物品類責任業者營業(進口)量相關帳籍憑證查核作業及責任業者稽催作業計畫-公開版0204.pdf | 1MB |
Bookkeeping examination of responsible enterprises to the manufacturing/import volume of articles designated（Year 2018 and 2019）
| 英文摘要 | This project, executed from 1 January 2018 to 31 December 2019, aimed to audit designated enterprises responsible for funding recycling (henceforth ‘responsible enterprises’) in terms of their sales/imported volume of regulated objects according to the ‘Waste Disposal Act’ enacted by the Resource Recycling Fund Management Board of Environmental Protection Administration, Executive Yuan (EPA). The target number of responsible enterprises to be audited was 1,000. By the end of this final report, 1,005 enterprises had been audited and examined, reaching 100.50% of the targeted number of enterprises. The accumulated amount of fees to be collected from the enterprises audited through on-site inspections was NTD180,362,477 the revenue-to-cost ratio was 5.23. Among the 1,005 enterprises of which the on-site inspections were conducted, 121 enterprises overpaid the recycling-clearance-disposal fees and 511 enterprises underpaid the fees. By 31 December 2019, 477 out of the 511 enterprises (i.e., 93.35% of the enterprises) had submitted fee deficiencies. Of the total accumulated sum of fee deficiencies, NTD126,224,746 (i.e., 69.98%) was collected, which was 3.66 times of the project’s expenses. Moreover, this project assisted in urging responsible enterprises with fee deficiencies to settle their payments through the years, of which 97.33% did, adding over NTD492,000,000 to the Recycling Fund. Comments collected from the audited responsible enterprises were statistically analysed for policymakers’ reference regarding future policymaking. Based on the executed results in this project, we suggest that the EPA continue to audit and inspect responsible enterprises that had previously underpaid the recycling-clearance-disposal fees, so that the EPA can emphasize its determination to implement the policy and to ensure fairness among the audited enterprises. Moreover, during the on-site inspections, auditor should also promote regulations related to the enterprises and facilitate them to provide the correct data on the sales/imported volume of regulated objects on the EPA website. Following these recommendations will not only increase the efficiency and effectiveness of the collection of recycling-clearance-disposal fees but also maintain a complete and up-to-date database for managerial purposes. | ||
|---|---|---|---|
| 英文關鍵字 | Responsible enterprises, Recycling-clearance-disposal fee, Revenues to Cost ratio | ||