97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計畫
| 中文摘要 | 本年度計畫執行期限自民國97年3月20日起至98年3月19日止，針對廢棄物清理法公告列管之責任業者進行查核工作，並分析其查核成果。本計畫目標預計完成500家業者之查核，已完成工作執行報告之家數為634家（含本計畫物品類原公告列管496家及96年新增公告列管物品138家），查核家數之計畫目標達成率為110.26%，現場查核累計查獲應補繳金額為新台幣37,550,033元，益本比約為2.26倍（分別為本計畫原公告列管物品累計查獲應補繳金額計新台幣20,984,502元，益本比1.26倍；及96年新增公告列管物品累計查獲應補繳金額計新台幣16,565,531元，益本比1.00倍）。本年度計畫已依查核標準作業程序完成之634家業者中，查獲短(溢)報之業者有289家，其中短報業者為230家，截至98年2月6日止，已有107家受查業者完成補繳申報作業，短漏家數補繳率為46.52％；另累計已補繳金額為新台幣13,499,020元，到繳率為39.05％，占本次計畫總經費為81.32%。本計畫報告並蒐集受查業者意見，列入各受查業者之工作執行報告，並加以分類統計分析，以提供未來政策修訂之參考。依據本計畫之執行成果，建議未來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，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 | 電子電器, 資訊物品, 照明光源, 機動車輛, 輪胎, 鉛蓄電池, 電風扇, 鍵盤, 帳籍憑證, 益本比及回收清除處理費 | ||
基本資訊
| 專案計畫編號 | EPA-97-HA12-03-A245 | 經費年度 | 097 | 計畫經費 | 16600 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2008/03/20 | 專案結束日期 | 2009/03/19 | 專案主持人 | 鄭戊水 |
| 主辦單位 | 回收基管會 | 承辦人 | 江玉珍 | 執行單位 | 安永會計師事務所 |
成果下載
| 類型 | 檔名 | 檔案大小 | 說明 |
|---|---|---|---|
| 期末報告 | 97物品查核計畫.pdf | 1MB |
Examination Project toward the Operation/Importation Accounts of the Mandatory Recycling Items Companies（Exclude General Batteries and Containers）
| 英文摘要 | The implementation period for the project started from March 20, 2008 to March 19, 2009. The purpose of the project was to conduct the auditing and analysis for the operating volume or import volume of responsible enterprise acquainted by Waste Disposal Act. This project aimed to audit 500 firms and had completed auditing 634 firms (including 496 firms, which were audited for the original announced scope and 138 firms, which were audited for the additional announced scope since 2007). The achievement rate of the audited firms was 110.26%. The accumulated recycling-clearance-disposal fees payable from the audited responsible enterprises based on the project result was NT$37,550,003 with P/E ratio of 2.26 (including NT$20,984,502, P/E ratio of 1.26 for the original announced scope and NT$16,565,531, P/E ratio of 1.00 for the additional announced scope since 2007). Among the audited 634 responsible enterprises 289 responsible enterprises were recognized as shortage (excessive) of the recycling-clearance-disposal fees payable and out of which 230 responsible enterprises were short on the recycling-clearance-disposal fees. By February 6, 2009, 107 of 230 responsible enterprises or 46.52% had submitted declaration to payoff the debt and the total debt amount of 107 responsible enterprises was NT$13,499,020, which was39.05% of the total accumulated recycling-clearance-disposal fees payable. Additionally, the mended declaration fee for this project would be 81.32% of the total budgeted professional fee. The project report collected opinions from audited responsible enterprises and those opinions were included in the work implementation reports. The project had classified and analyzed the statistics, and provided the information for the future policy making. In our opinion, based on the examination result, we would continue to audit the responsible enterprises that had underpaid the recycling-clearance-disposal fees. We will also advocate government’s determination and fairness regarding to the guidance of the related environmental law to all responsible enterprises. By continuing to train enterprises to get more familiar to government policy, we are able to guide responsible enterprises to correctly submit declarations of the operating volume or import volume. Therefore, accuracy in the responsible enterprises’ recycling-clearance-disposal fee declarations would be improved, and the database management will be perfect. | ||
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| 英文關鍵字 | Electronic Objects, Information Objects, Lighting, Automobile and Motorcycle, Tire, Ignition Lead Acid Battery, Fan, Keyboard, Mandatory Recycling Items, accounts, P/E ratio, Recycle fees | ||