109年及110年公告指定容器類責任業者營業（進口）量相關帳籍憑證查核計畫-二區
| 中文摘要 | 本計畫執行期間自民國１０９年１月１５日起至１１０年１１月３０日止，目標為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容器類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。 本計畫依合約規定益本比已達１.６２，實際查核之責任業者家數為１,０１６家，符合計畫目標要求。 透過現場查核，累計查獲應補繳金額為新臺幣４８,６７４,３６２元，益本比為１.６２倍。完成現場查核之１,０１６家業者中，查獲溢報業者有９６家及短報業者有６０３家，此外，已稽催４６３家責任業者完成繳納金額共計３５,０５６,９３９元。 本計畫執行過程中亦蒐集責任業者所提有關營業量計徵之各項意見，並整理歸納提供予環保署對於營業量計徵有關政策釐訂之參考。責任業者所提意見主要為：簡化營業量計徵作業，以及強化營業量申報作業知識宣導等。 此外，本計畫已將查核結果完成各類統計分析，作為未來精進查核作業參考，例如：對特定產業或容器材質加強查核及輔導，以提升責任業者營業量申報之正確性及補繳率。 最後，亦針對查核結果與觀察提出建議供環保署參考，以持續提升查核業務之效率與效能。 | ||
|---|---|---|---|
| 中文關鍵字 | 公告指定容器類責任業者、營業量、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 | 30000 千元 | |
|---|---|---|---|---|---|
| 專案開始日期 | 2020/01/15 | 專案結束日期 | 2021/11/30 | 專案主持人 | 謝秋華 |
| 主辦單位 | 回收基管會 | 承辦人 | 張寶璽 | 執行單位 | 安侯建業聯合會計師事務所 |
成果下載
| 類型 | 檔名 | 檔案大小 | 說明 |
|---|---|---|---|
| 期末報告 | 109年及110年公告指定容器類責任業者營業（進口）量相關帳籍憑證查核計畫-二區-公開版.pdf | 0MB | 期末報告-公開版 |
An examination of manufacturing volume and/or import volumes produced by the designated responsible enterprises for year 2020 and 2021 (the second area)
| 英文摘要 | This project, executed from 15 January 2020 to 30 November 2021, aimed to audit designated enterprises responsible for funding recycling (henceforth referred to as ‘responsible enterprises’) with regard to the manufactured/imported volume of regulated containers according to the ‘Waste Disposal Act’ enacted by the Resource Recycling Fund Management Board of Environmental Protection Administration, Executive Yuan (EPA). The revenue-to-cost ratio has achieved 1.62 times which is required according to the contract. The total number of the designated responsible enterprises which have been inspected were 1,016 which is in line with the project requirements mentioned above. The accumulated amount of fees to be collected from responsible enterprises audited through on-site examinations is NTD 48,674,362. The revenue-to-cost ratio is approximately 1.62 times. Among the above-mentioned 1,016 inspected enterprises, 96 enterprises overpaid and 603 enterprises underpaid the recycling-clearance-disposal fees. In addition, notifications were sent to the 463 responsible enterprises to settle the underpayment of NTD 35,056,939. 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 have been used in performing analysis in order to optimize the inspection activities in the future. For example, the optimization includes improving 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 and to maximize the completion of settling the under payment. Finally, we provide several suggestions for the EPA's reference per inspection findings and observations, which may in order to continously improve the efficiency and effectiveness when performing inspection work for future periods. | ||
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| 英文關鍵字 | The designated responsible enterprises, Manufacturing volumes or import volumes, Manufacturing volumes or import volumes, Recycling,clearance and disposal fees | ||