九十二年度公告指定機動車輛、輪胎、鉛蓄電池、潤滑油及乾電池類責任業者營業(進口)量相關帳籍憑證查核計畫
| 中文摘要 | 本次承辦專案查核計畫之主要目的為全面查核「公告指定物品類（機動車輛、輪胎、鉛蓄電池、潤滑油及乾電池業者）責任業者營業（進口）量相關帳籍憑證」，以防止責任業者短報、漏報等不實申報情形，強化營業量查核的稽催作業以及對於責任業者進行輔導等，落實「污染者付費」及「誠實申報」原則。另因應 貴署業務所需，計畫變更後主要工作項目包括：基金徵收及應收款相關業務稽核管理、內部診斷改善和協助歷年責任業者查核成果總檢討內容等項目。 為利於案件順利進行，除了利用詳盡的規劃以縮短作業流程外，並運用完善的前置作業以減少外勤時間，教育訓練、不定期工作檢討及書面通知以聯繫工作人員，以期使專案如期及正確的執行。 本計畫完成之工作成果分別從四方面進行報告，其分別為：計畫成本效益面、計畫執行面成果報告、計畫執行教育及法令面宣導成果報告、及計畫執行技術面成果報告。 另於報告中提出機動車輛、輪胎、鉛蓄電池產業研究報告，並蒐集業者對於法令及回收基金徵收制度相關意見，並就執行案件過程之發現提出建議，包括：提供正確之海關進出口資料、明確界定公告責任物材質之範圍、明確界定間接出口應提示之證明文件、明確界定委託代工之責任業者範圍、計畫績效指標以益本比十倍為衡量指標評估說明、及對責任業者宣導相關環保法令之建議事項等，作為政策修訂、未來案件執行等之參考。 | ||
|---|---|---|---|
| 中文關鍵字 | 「機動車輛」,「輪胎」,「九十二年度」 | ||
基本資訊
| 專案計畫編號 | EPA-92-HA12-03-A174 | 經費年度 | 092 | 計畫經費 | 9240 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2003/05/22 | 專案結束日期 | 2004/03/31 | 專案主持人 | 致遠 黃會計師崇輝 |
| 主辦單位 | 回收基管會 | 承辦人 | 執行單位 | 致遠會計師事務所 |
成果下載
| 類型 | 檔名 | 檔案大小 | 說明 |
|---|---|---|---|
| 期末報告 | EPA-92-HA12-03-A174-公開版.pdf | 0MB |
Sales (import) volume report auditing plan of automobile, tire, lead-acid battery, lubricating oil, and battery responsible enterprise.
| 英文摘要 | The purpose of this consigned project is to audit relevant accounting reports of sales (import) volume of automobile, tire, lead-acid battery, lubricating oil, and battery responsible enterprise. This project is used to prevent untruthful reporting and to strengthen supervise sales volume report. Furthermore, it could enhance responsible enterprise consulting as well as practicing “polluter pay” and “honest declaration”. According to the request of Environment Protection Administration Executive Yuan (EPA), the post-revising plan will cover the following perspectives: extraction of recycling funds, administration concerning receivables relevant tasks, internal improvement, and auditing outcome review of previous years. Other than making detail planning and shorten project procedure. It is also necessary to have ample preparation in order to reduce the consumption of outwork time and training period. In addition, irregular work reviews and written notification of applicable personnel are also crucial for on-time implementation. Above acts will help to perform the project more efficiently. The review of project outcome is reported in four aspects, which are plan cost efficiency, executing result, application training and legal advocating result, as well as technical application analysis. The report also covers research on automobile, tire, and lead-acid battery industries. Moreover, it compiles enterprises’ opinion on related laws and recycling funding policy. It further gives advice based on findings from plan implementation process. The advices are: providing accurate importing/exporting information at custom, specifying permissible objects material, specifying document needed for indirect exporting, specifying outsourcing allowable area, explanation of setting plan efficiency indictor as 10 times of earning ratio, promoting environmental law to entrepreneur, and etc. Issues mentioned above could be used as future reference when revising relevant policies and conducting similar projects. | ||
|---|---|---|---|
| 英文關鍵字 | |||