109年度桃園市執行已登記責任業營業量查核專案計畫(資源回收工作計畫)
| 中文摘要 | 期末報告進度統計至109年12月14日，總達成進度達100%。經桃園市政府環境清潔稽查大隊於109 年4月17日同意備查查核各項表單及標準作業程序後，共計查核304 家次，查核結果無差異116家(38%)、短漏140 家(46%)、溢繳48 家(16%)，共計短漏總額726,460元，每家平均短漏5,189元、溢繳總額110,738元、每家平均溢繳2,307元，業者主要申報錯誤原因主要為數量統計錯誤、空重申報錯誤、材質申報錯誤等三大原因，短漏業者皆於發現短漏情形後通知業者，已繳清共計140家。 已完成辦理內部在職教育訓練、指定查核營業量責任業者相關法令及輔導查核說明會及各區中隊相關業務人員法令說明會共4場次，說明會出席人數總計為136位，容器製造業及容器輸入業業者 對於查核及法令仍有較多不了解處，且對於營業量申報及申報材質分類亦有諸多疑問，建議未來宣導會及法令說明應多加說明。 | ||
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| 中文關鍵字 | 責任業者、益本比、回收清除處理費 | ||
基本資訊
| 專案計畫編號 | 經費年度 | 109 | 計畫經費 | 3954.143 千元 | |
|---|---|---|---|---|---|
| 專案開始日期 | 2020/03/02 | 專案結束日期 | 2020/12/15 | 專案主持人 | 鄭吉益 |
| 主辦單位 | 桃園市政府環境保護局 | 承辦人 | 呂靜汶 | 執行單位 | 和榮聯合會計師事務所 |
成果下載
| 類型 | 檔名 | 檔案大小 | 說明 |
|---|---|---|---|
| 期末報告 | 109年度桃園市執行已登記責任業營業量查核專案計畫期末報告(資收工作計畫).pdf | 18MB | 結案報告 |
The project of auditing manufactured/imported volume oresponsible enterprises in Taoyuan in 2020.
| 英文摘要 | In the final report, we have completed 100% of project items in November 5, 2020. Environment Maintenance and Inspection Division, Taoyuan has approved the forms of audit reports and the SOP of audit process in April 17, 2020. Based on these rules, we audited 304 responsible enterprises in total. We found out there were 116 enterprises (38%) paid the right recycling-clearance-disposal fee, 140 enterprises (46%) underpaid the fee, and 48 enterprises (16%) overpaid the fee. The accumulated underpaid fee was NTD$726,140, and NTD$5,189 per enterprises. The accumulated overpaid fee was NTD$110,738 and NTD$2,307 per enterprises. The three main reasons which responsible enterprises overpaid or underpaid were (1) wrong accumulated amount of items, (2) wrong net weight, and (3) wrong material identification. All underpaid enterprises have been informed after auditing, and 140 enterprises have paid all the fees. During the period of the project, we have hold several internal trainings of CPA firm, 4 conference about the acts and audit for designed responsible enterprises, 1 conference about the acts and audit sub-divisions of Environment Maintenance and Inspection Division, Taoyuan. Overall, we have had 136 participants. Most plastic container manufactories and importers were still uncomprehensive about the acts and audit, and unclear about how to apply for the fee and how to identify the material. Therefore, these contexts recommend to explain more clearly in the further. | ||
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| 英文關鍵字 | responsible enterprises, revenue-to-cost ratio, recycling-clearance-disposal fees | ||