111年及112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(容器二區)
| 中文摘要 | 本計畫執行期間自民國１１１年３月１0日起至１１２年１１月３０日止，目標為依據環境部資源循環署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３.５７倍，實際查核之責任業者家數為１,４６３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１７１,２９０,０４７元，益本比為３.５７倍。完成現場查核之１,４６３家業者中，查獲溢報業者有８１家及短報業者有９４８家，此外，已稽催９０８家責任業者完成繳納金額共計５９,０００,２７４元，已辦理分期繳費未繳納完成金額４０,９２１,１２０元，移送強制執行未收款金額１６,１００,１８５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境部資源循環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境部資源循環署參考，以持續提升查核業務之效率與效能。 | ||
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| 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 | EPA-111A097 | 經費年度 | 111 | 計畫經費 | 47993 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2022/03/10 | 專案結束日期 | 2023/11/30 | 專案主持人 | 周寶蓮會計師 |
| 主辦單位 | 循環署回收基金管理會 | 承辦人 | 黃建華 | 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 | 111年及112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 | 成果報告-公開版 |
An examination of manufacturing volume and/or import volumes produced by the designated responsible enterprises for year 2022 and 2023 (the second area)
| 英文摘要 | This project, executed from 10 March 2022 to 30 November 2023, aimed to audit the designated enterprises responsible for funding recycling (henceforth referred to as ‘responsible enterprises’) with regard to the manufactured/imported volume of regulated containers in accordance withto the ‘Waste Disposal Act’ enacted by the Resource Recycling Fund Management Board of Environmental Protection Ministry of environment. The revenue-to-cost ratio has met the contract’s requirement at 3.57 times. The total number of the designated responsible enterprises that have been inspected were 1,463 which is in line with the above-mentioned project requirements. The accumulated collection fees resulted from auditing the responsible enterprises through on-site examinations are amounted to NTD 171,290,047. The revenue-to-cost ratio is approximately 3.57 times. Among the above-mentioned 1,463 inspected enterprises, 81 enterprises have overpaid recycling, clearance and disposal fees, and 948 enterprises have under-reported.Overall, 908 responsible enterprises had received the payment notification and had paid off the underpayment amounting to NTD 59,000,274 where NTD 40,921,120 of uncollected fees were in installments and several responsible enterprises were referred to the court for compulsory execution as they failed to pay(which amount is as much as NTD 16,100,185) before the payment deadline. During the project implementation, the comments from the designated responsible enterprises on the collection process of the recycling, clearance and disposal fees were summarized and then provided to the Ministry of environment for reference. The comments were mainly related to simplifying the collection and calculation process for recycling, clearance, and disposal fees while enhancing the availability of information during the reporting process of manufacturing/import volume. 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 Ministry of environment reference per inspection findings and observations, which may in order to continuously 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, Recycling, Clearance And Disposal Fees | ||