111年及112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111年3月23日起至112年11月30日止，目標係依據環境部資源循環署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1,160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1,162家，達成計畫目標100.17%之查核，透過現場查核累計查獲應補繳金額為新臺幣1億6,411萬7,202元，益本比約為4.22倍。 完成現場查核之1,162家業者中，查獲溢報業者有128家及短報業者為556家，其中短報業者截至112年11月30日，已有527家受查業者完成補繳申報作業，短漏家數補繳率為94.78%，累計已補繳金額為新臺幣2,881萬3,457元，補繳率為17.56%，為計畫總經費之0.74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98.47%，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5億8,276萬0,556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，建議循環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。 | ||
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| 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 | 111 | 計畫經費 | 38900.842 千元 | |
|---|---|---|---|---|---|
| 專案開始日期 | 2022/03/23 | 專案結束日期 | 2023/11/30 | 專案主持人 | 賴語彤會計師 |
| 主辦單位 | 循環署回收基金管理會 | 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 | 111年及112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成果報告-公開版0108.pdf | 2MB |
Bookkeeping examination of responsible enterprises to the manufacturing/import volume of articles designated（Year 2022 and 2023）
| 英文摘要 | This project, executed from 23 March 2022 to 30 November 2023, aimed to audit designated enterprises responsible for funding recycling (henceforth ‘responsible enterprises’) in terms of their sales/imported volume of regulated objects according to the ‘Waste Disposal Act’enacted by the Resource Circulation Administration, Ministry of Environment (RECA). The target number of responsible enterprises to be audited was 1,160. By the end of this final report, 1,162 enterprises had been audited and examined, reaching 100.17% of the targeted number of enterprises. The accumulated amount of fees to be collected from the enterprises audited through on-site inspections was NTD164,117,202 the revenue-to-cost ratio was 4.22. Among the 1,162 enterprises of which the on-site inspections were conducted, 128 enterprises overpaid the recycling-clearance-disposal fees and 556 enterprises underpaid the fees. By 30 November 2023, 527 out of the 556 enterprises (i.e., 94.78% of the enterprises) had submitted fee deficiencies. Of the total accumulated sum of fee deficiencies, NTD28,813,457 (i.e., 17.56%) was collected, which was 0.74 times of the project’s expenses. Moreover, this project assisted in urging responsible enterprises with fee deficiencies to settle their payments through the years, of which 98.47% did, adding over NTD582,760,556 to the Recycling Fund. Comments collected from the audited responsible enterprises were statistically analysed for policymakers’ reference regarding future policymaking. Based on the executed results in this project, we suggest that the RECA continue to audit and inspect responsible enterprises that had previously underpaid the recycling-clearance-disposal fees, so that the RECA can emphasize its determination to implement the policy and to ensure fairness among the audited enterprises. Moreover, during the on-site inspections, auditor should also promote regulations related to the enterprises and facilitate them to provide the correct data on the sales/imported volume of regulated objects on the RECA 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 | ||