108年及109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-三區
| 中文摘要 | 本計畫執行期限自民國１０８年６月５日起至１０９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平均年繳費在新臺幣５萬元(含)以下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。本計畫目標為完成１,５８０家業者之查核，本團隊於期末報告已完成之現場查核家數為１,５８２家，達成計畫目標１００%之查核家數。透過現場查核累計查獲應補繳金額為新臺幣８２０萬２,８７１元。 本團隊透過建立關鍵績效指標與儀錶板及時監控計畫的執行，完成現場查核之１,５８２家業者中，查獲溢報業者有１７３家及短報業者有７４６家，其中短報業者截至１０９年１１月２０日止，已有７１７家受查業者完成補繳申報作業，短漏家數補繳率為９６％(KPI達成率為100%)；另累計已補繳金額為新臺幣５２５萬３,５５５元，到繳率為６４％(KPI達成率為99%)。本計畫亦蒐集受查業者意見，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。現場查核時，查核人員應加強小量繳費業者相關法令之宣導，佐以輔導小量繳費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 | 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 | 經費年度 | 108 | 計畫經費 | 28020 千元 | |
|---|---|---|---|---|---|
| 專案開始日期 | 2019/06/05 | 專案結束日期 | 2020/12/31 | 專案主持人 | 劉保忠會計師 |
| 主辦單位 | 回收基管會 | 承辦人 | 第5組歐真妤小姐 | 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 | 108年及109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-三區-誠品公開版.pdf | 4MB |
Guidance and bookkeeping examination of designated responsible manufacturing/import enterprises with small payments (Year 2019 and 2020)
| 英文摘要 | This project, executed from 5 June 2019 to 31 December 2020, aimed to audit designated enterprises responsible for funding recycling that are responsible for paying an average of recycling-clearance-disposal fees less than or equal to NTD50,000 per year (henceforth ‘responsible enterprises of small payments’) in terms of their manufactured/imported volume of regulated objects 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 1,580 enterprises. By the end of this final report, 1,582 enterprises had been audited, reaching 100% 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 NTD8,202,871. We established the KPI and dashboard to monitor the execution of the project in time. Among the 1,582 enterprises which were inspected on site, 173 enterprises overpaid the fees and 746 underpaid the fees. By November 20, 2020, 717 out of the 746 enterprises that had underpaid the fees (i.e., 96% of these enterprises) had submitted fee deficiencies. Of the total accumulated sum of fee deficiencies, 64% (i.e., NTD5,253,555) was collected. Therefore, the achievement rates of KPI was as high as 100% and 99%. This project also collected comments from the audited responsible enterprises of small payments, and then sorted and statistically analyzed 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 with small payments 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 | mall payments, responsible enterprises, recycling-clearance-disposal fees | ||