110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308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 | 110 | 計畫經費 | 3992.938 千元 | |
|---|---|---|---|---|---|
| 專案開始日期 | 2021/02/19 | 專案結束日期 | 2021/11/30 | 專案主持人 | 鄧欣珊 |
| 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 | 110年高雄期末報告書全文(公開版).pdf | 0MB | 110年高雄期末報告書全文(公開版) |
110th 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) announced the designation of 308 registered tax payment companies in Kaohsiung City to declare the business (import) volume-related accounting vouchers, and assist the Environmental Protection Agency and the Kaohsiung City Government Environmental Protection Bureau. For recycling plans, assessments, etc., when commissioning units perform inspections, they should announce relevant policies, laws, and on-site counselling announcements to designate companies responsible for paying fees. According to the regulations, those responsible for paying the fees should be designated by the Announcement of Honestly Declaring Payment Checks or Short Omissions. After the inspection, they should perform audit and control operations to improve the collection efficiency of the resource recovery funds of the responsible companies. Collect the implementation results and provide relevant suggestions for the future of the Environmental Protection Agency. Reference for the direction of the business volume verification policy. The implementation period of this plan is about 10 months from February 19, 110 to November 30, 110. The Environmental Protection Agency has announced that it has designated 308 registered tax payment companies in Kaohsiung City to declare business (import) volume related accounts. Voucher work, because this plan assists in the tutoring and auditing of potentially applicable tuition fees, the EPA provides the list of inspectors who have been inspected, and the team is still not honest about the list of inspectors. Announcement of the declaration of payment or short-missing declaration designates the companies responsible for the payment, establishes a hierarchical screening management system, and efficiently implements the priority order of inspections. A total of 106 companies have been seized, and the amount of short-drifts seized amounts to NT$203,466. The missed collection reached 100%. After the inspection, the total number of companies that met the checked tuition fee was 298. The number of the above-mentioned work implementation, the number of the checked tuition fee and the collection rate have all reached the assessment bonus standard, which shows that the team has performed well. . The team used a hierarchical screening of the sample management system, summarized relevant data analysis and compared the results of the previous plan. It was found that those who had missed businesses had a high chance of missing businesses again. Therefore, it is recommended that those who continue to miss businesses should be checked first. After each review result The difference is that the new classification of the company after the inspection is used as the reference basis for the frequency of the next inspection. It can also be used in accordance with the classification management system to use the inspection frequency or the recent waste disposal law to propose amendments to the relevant laws and regulations of the late payment fee to implement incentives and punishments. With a view to inspire self-management by the industry, or through the compilation of common reporting errors, strengthen counseling for the industry and establish an early warning method for reporting and payment errors by the competent authority for the consideration of the Environmental Protection Agency. | ||
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| 英文關鍵字 | Volume check, responsible owner, recyclable waste, container | ||