109年及110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109年3月25日起至110年12月31日止，目標係針對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1,100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1,104家，達成計畫目標100.36%之查核，透過現場查核累計查獲應補繳金額為新臺幣1億6,983萬9,819元，益本比約為4.56倍。 完成現場查核之1,104家業者中，查獲溢報業者有151家及短報業者為592家，其中短報業者截至110年11月30日止，已有550家受查業者完成補繳申報作業，短漏家數補繳率為92.91%，累計已補繳金額為新臺幣1億3,476萬1,481元，到繳率為79.35%，為計畫總經費之3.62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97.83%，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5億3,880萬1,380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 | 經費年度 | 109 | 計畫經費 | 37250 千元 | |
|---|---|---|---|---|---|
| 專案開始日期 | 2020/03/25 | 專案結束日期 | 2021/12/31 | 專案主持人 | 蘇興華會計師 |
| 主辦單位 | 回收基管會 | 承辦人 | 蔡佳靜 | 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 | 109年及110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及責任業者稽催作業計畫-公開版.pdf | 1MB |
https://epr.epa.gov.tw/wf05_project.aspx?gu=1＆t=1＆pid=1090505406＆recno=1＆rn=90458915
| 英文摘要 | This project, executed from 25 March 2020 to 31 December 2021, aimed to audit designated enterprises responsible for funding recycling (henceforth referred to as ‘responsible enterprises’) in terms of their sales/import volumes 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 is 1,100. As of the date of this report, 1,104 responsible enterprises have been audited and examined, accounting for 100.36% of the target number of responsible enterprises. The accumulated amount of fees to be collected from responsible enterprises audited through on-site examinations is NTD169,839,819. The revenue-to-cost ratio is approximately 4.56 times. Among the above-mentioned 1,104 inspected enterprises, 151 enterprises overpaid and 592 enterprises underpaid the recycling-clearance-disposal fees. By 30 November 2021, 550 out of the 592 enterprises (i.e., 92.91% of the underpaid enterprises) filed fee deficiency submissions. Of the total accumulated sum of fee deficiencies, NTD134,761,481 (i.e., 79.35%) was collected, which was 3.62 times of the project’s total expenses. Moreover, this project assisted in urging responsible enterprises with fee deficiencies to settle their payments over the years, of which 97.83% did settle, adding a total of NTD538,801,380 to the Recycling Fund. Comments collected from the audited responsible enterprises were statistically analyzed for policymakers’ reference regarding future policymaking. Based on the implementation results of this project, it is recommended 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. Furthermore , during the on-site examinations, auditor should also promote regulations related to the enterprises and facilitate them to provide the correct data on the sales/import volumes 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. | ||
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| 英文關鍵字 | Responsible enterprises, Recycling-clearance-disposal fee, Revenues to Cost ratio | ||