109年度高雄市辦理應回收廢棄物責任業者營業量查核輔導計畫
| 中文摘要 | 本計畫主要查核輔導行政院環境保護署（以下簡稱環保署）公告指定高雄市至少300家已登記繳費責任業者申報營業（進口）量相關帳籍憑證作業，協助環保署及高雄市政府環保局資源回收計畫、考核等工作，委辦單位執行查核作業時，應宣導相關政策法令及現場輔導公告指定繳費責任業者依法辦理業者登記、誠實申報營業量並繳交回收清除處理費，並加強未依規定誠實申報繳費查核或短漏申報之公告指定繳費責任業者，查核後，應執行稽催管控作業，以提升繳費責任業者資源回收基金催收成效，彙整執行成果提供相關建議，以作為環保署未來營業量查核政策方向之參考。 | ||
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| 中文關鍵字 | 營業量查核、責任業者、應回收廢棄物、容器 | ||
基本資訊
| 專案計畫編號 | 經費年度 | 109 | 計畫經費 | 3860 千元 | |
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| 專案開始日期 | 2020/04/10 | 專案結束日期 | 2020/11/30 | 專案主持人 | 張宜鈞 |
| 主辦單位 | 高雄市政府環境保護局 | 承辦人 | 王思婷 | 執行單位 | 立本台灣聯合會計師事務所 |
成果下載
| 類型 | 檔名 | 檔案大小 | 說明 |
|---|---|---|---|
| 期末報告 | 109期末報告公開版.pdf | 0MB | 109期末報告書公開版 |
109th Annual Kaohsiung City Operation Volume Checking Counseling Program for Waste Disposal Operators
| 英文摘要 | This plan mainly checks and assists the Environmental Protection Agency of the Executive Yuan (hereinafter referred to as the Environmental Protection Agency) to designate at least 300 registered taxpayers in Kaohsiung City to declare business (import) volume-related accounting vouchers, and assist the Environmental Protection Agency and the Environmental Protection Agency of Kaohsiung City Government For resource recovery plans, assessments, etc., when commissioning units perform inspections, they should publicize relevant policies, laws, and on-site counselling announcements to designate companies responsible for paying fees to register as companies, declare business volume honestly, and pay recovery and disposal fees, and strengthen Those who fail to report honestly in accordance with the regulations and the announcement of the payment review or the short-missing declaration shall implement the audit and control operations to improve the collection efficiency of the resource recovery fund for the payment responsibility companies, and provide relevant suggestions as the environmental protection agency. Reference for the direction of future business volume verification policies. This plan has been implemented, and the Environmental Protection Agency has announced that 306 registered tax payment companies in Kaohsiung City have to declare business (import) volume-related account vouchers. The team has developed a hierarchical screening sample management system to effectively implement the priority order of inspections and find short There were a total of 168 missing businesses, and the amount of short-missing seized amounted to NT$2,619,561. The collection of short-missing seizures reached 100%. The number of companies that performed the above-mentioned work, the amount of short-missing seized, and the collection rate have all reached the assessment criteria for extra points The team performed well. The team used a hierarchical screening sample management system, aggregated relevant data analysis, and compared the results of the previous plan. It was found that those who had never been inspected had more serious short-term misses than those who had been inspected, and that those who had missed businesses had a higher chance of missing businesses again. Because the amount of shortfalls in the amount of the first-time inspection industry is higher than that of the non-first-time inspection industry, it is recommended that the new registration industry shall give priority to the inspection. After each inspection result is different, the new classification after the inspection by the industry operator is used as the reference basis for the next inspection frequency It can also implement the incentives of encouragement and punishment according to the hierarchical management system and the amendment of relevant laws and regulations, and use the frequency of inspection and penalties to implement incentives and punishments to inspire self-management of the industry, or to strengthen the guidance of the industry and the establishment of the competent authority to declare and pay error warnings Methods and other suggestions are for consideration by the Environmental Protection Agency. | ||
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| 英文關鍵字 | Volume check, responsible owner, recyclable waste, container | ||