塑膠容器製造責任業者調查、管理規劃暨營業量相關帳籍憑證查核計畫
| 中文摘要 | 本計畫主要目的為利用塑膠容器製造責任業者調查作業為研究基礎，檢討目前容器製造業者之管理制度，評估就源課費之可行性。此外，針對目前已經列管之塑膠容器製造責任業者營業量申報資料進行相關帳籍憑證查核作業、加強清查並納管未登記塑膠容器製造責任業者。同時，針對未依規定辦理責任業者登記、申報營業量(進口量)之公告責任業者進行輔導；並配合現場查核相關帳籍憑證資料，期能強化營業量查核稽催作業，提升塑膠容器製造責任業者管理成效，以符合廢棄物清理法執行之公平性及一致性。 計畫主要執行成果包括： (一)塑膠容器空瓶購入源調查及管理研究 此次調查結果係本次受訪者之組成情形，共計有效訪查家數為66家次。初步推估無廠牌塑膠容器市場每年空瓶使用量總重初步估算約為422萬公斤。與去年(93年)之營業量申報統計結果比較，約佔整體塑膠容器市場4.54%，可課費額度約5580萬元/年。此外，在考量法令面、執行面及經濟面之各項行政及稽核成本效益下，該市場之列管方案，經評估目前可考量以上游容器製造業者作為列管對象，並參考平板容器之課徵原則進行規劃，較具實施之可行性。惟上、下游詳細產銷通路及整體市場運作機制，仍須擴大進行其他相關調查作業，方能強化整體市場資訊之完整性。 (二)容器製造業者帳籍憑證查核 本計畫已完成103業者之現場查核作業，經彙總統計所查獲之查核差異量為514,408,061個容器個數。就查核結果分析顯示，目前PP/PE材質市場業者有較嚴重之短漏申報情形。且從查核效益相較結果發現，本次查核之已登記與未登記業者之平均單家查核數量，兩者稽查效益比例約為1：2.5。另外，就各廠商申報狀況來看，則以中、南區受查業者較需要進一步宣導依法申報之觀念。 除此之外，於現場查核同時，針對未依規定誠實申報之公告指定塑膠容器類製造責任業者，亦透過查核人員加強宣導環保署資源回收相關政策及輔導尚未登記申報營業量之受查廠商，依法於環保署辦理登記。另外，由專業會計人員提報現場受查業者之帳籍憑證審查資料及查核程序調整建議，已彙整查核分析結果，茲回饋相關營業量查核稽催作業，以提升塑膠類容器責任業者之整體管理效益。 (三)就容器製造源業者課徵可行性評估 經整合容器製造責任業者相關調查資料，並彙整相關文獻及專家學者座談會等執行成果後，本計畫已進一步依據環境政策之四大評估準則層面，分別提出客觀指標及相關分析方法，並就環境、經濟、行政可行性等層面進行探討。 綜觀整體評估結果，短期上應以建構就源課費之可行性的環境為優先考量；其次，中期則以賦予容器製造業及商品業者相關之實體回收清除責任或財務責任作為目標；最後長期規劃上方能賦予原料業者相關責任。 | ||
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| 中文關鍵字 | 塑膠容器,帳籍憑證查核,就源課費 | ||
基本資訊
| 專案計畫編號 | EPA-94-HA12-03-A197 | 經費年度 | 094 | 計畫經費 | 6850 千元 |
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| 專案開始日期 | 2005/05/13 | 專案結束日期 | 2005/12/31 | 專案主持人 | 黃義芳 |
| 主辦單位 | 回收基管會 | 承辦人 | 執行單位 | 環資國際有限公司 |
成果下載
| 類型 | 檔名 | 檔案大小 | 說明 |
|---|---|---|---|
| 期末報告 | EPA-94-HA12-03-A197.pdf | 4MB | [期末報告]公開完整版 |
Making a survey of the operation of plastic containers, establishing management programs and examining related operation bookkeeping
| 英文摘要 | The purpose of this project is to study the data collected from the enlisted plastic container manufacturers and use the data to review the existing management mechanism. These data can also be used as evaluation basis on possibility of operating sources pay principle. Besides that, we did bookkeeping examination on the operation data and disposal fee accounts from enlisting plastic container manufacturers. We will enlist more manufacturers as target businesses in the future. Meanwhile, we will guide these manufacturers who shall be enlisted but not being yet registered to perform their responsibility like registration, reporting operation quantity or import quantity. On-site account audition is performed to reinforce the audition effect. By doing this, we would like to have better management so legal execution consistence and fairness shall be highly achieved. . The major achievements accomplished within this project are in the following: I. The plastic container purchasing source survey and management study The composition of the survey targets is the result we are aiming at. There were 66 businesses surveyed. Initially, we estimate 4,220,000 kg of empty containers produced by the factories without brand name. Comparing with last year, the quantity is about 4.54% of the overall market, which means there are 55,800,000 NT dollars available for levying disposal charge. Through assessment, in the aspects of regulation, execution, and economic reason, enlisting manufacturers who produce the containers, planning the levying by consulting plain containers disposal charge levying principles is practically executable. However, more deep survey aiming at selling channel and overall market operation mechanism is needed, for completing the study. II. Plastic container manufacturers bookkeeping examination There were 103 on-site auditions performed, and there are 514,408,061 containers not in match with the reported data. From the analysis, PP/PE manufacturers have serious problem of short-reporting the quantity. The audition ratio of registered business vs. unregistered business is 1:2.5. The central and southern region has serious problem of reporting and need more public propagation. For these businesses that do not report the data honestly, Taiwan EPA will have inspector goes to the site to educate them the relevant policy and guide these businesses to complete registration. Professional accountants will submit the account information and audition process adjustment suggestion to environmental agency to upgrade the overall management effects. III. Appraisal on the execusability of the levying charge on container manufacturers. Through integration of the survey data and consultation of the scholars and technical literatures, we offer practical solution and review according to the four environmental policy criteria in the aspect of environment, economic, and administration. Through overall appraisal, consideration of establishing environment suitable for sources pay principle shall be top priority in short period of time. Actual disposal and financial responsibility assignment into container manufacturers and merchandise business will be goal in medium period of time. Finally long-term objective is the responsibility assignment into material providers. | ||
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| 英文關鍵字 | plastic container,bookkeeping examination,sources pay principle | ||