98年公告指定容器類責任業者營業(進口)量相關帳憑證查核計畫案
| 中文摘要 | 本年度計畫執行期限自民國98年4月3日起至99年3月31日止，針對行政院環保署資源回收管理基金管理委員會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。本計畫目標預計完成560家業者之查核，本受委託單位-安永聯合會計師事務所已完成之現場查核家數為569家並提報已完成工作執行報告之家數為569家，查核家數之計畫目標達成率為101.61%，現場查核累計查獲應補繳金額為新台幣1億2,860萬5,376元，益本比約為7.14倍。 本年度計畫已依查核標準作業程序完成之569家業者中，查獲短(溢)報之業者有417家，其中短報業者為337家，截至99年2月5日止，已有231家受查業者完成補繳申報作業，短漏家數補繳率為67.94％；另累計已補繳金額為新台幣2,863萬7,302元，到繳率為22.22％，為本次計畫總經費之1.59倍。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 | 責任業者;回收清除處理費;益本比 | ||
基本資訊
| 專案計畫編號 | EPA-98-HA12-03-A048 | 經費年度 | 098 | 計畫經費 | 18000 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2009/04/03 | 專案結束日期 | 2010/03/31 | 專案主持人 | 賴明陽 |
| 主辦單位 | 回收基管會 | 承辦人 | 潘國樟 | 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 | 98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-公開版.pdf | 0MB | 98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-公開版 |
Announcement to specified plastics container enterprises with the examination project of related operation/importation bookkeeping
| 英文摘要 | The implementation period for the Examination Project toward the Operation / Importation Accounts of the Mandatory Recycling Items Companies and Project of Auditing Procedures ( hereafter “ Project ”) started April 3, 2009 and ended March 31, 2010. The purpose of the Project was to conduct audit and analyze the operating or import volume of the container of responsible companies as designated by the Waste Disposal Act. This Project aimed to audit 560 companies and as of completion date of March 31, 2010, the actual completion rate was 569 companies . The achievement rate of the audited companies was 101.61% . The accumulated recycling-clearance-disposal fees to be payable by the audited responsible companies based on the Project result was NT$128,605,376 with Revenues to cost ratio of about 7.14. Among the audited 569 responsible companies conducted in accordance with the standard procedures, 417 responsible companies were reported to have either over or under paid the recycling-clearance-disposal fees, of which 337 responsible companies have under-paid the recycling-clearance-disposal fees. As of February 5, 2010, 231 of the 337 responsible companies or 67.94% have submitted declaration to pay off the delinquent fees. Total of NT$28,637,302, 22.22% of the total accumulated recycling-clearance-disposal fees, have been made. This represents 159.10% of the total budgeted professional fee. Comments were also collected and analyzed from the audited responsible companies to be included in the implementation reports for future policy making purposes. According to the examination result of this project, the study suggested that the EPA should continue to audit those responsible enterprises that had underpaid the recycling-clearance-disposal fees in order to reveal government’s determination on policy promoting and fairness of audit regarding to all related responsible enterprises. In conducting on site audit , the responsible companies will continued to be trained to become familiar with the related government policy to enable them to correctly submit the declarations of the operating or import volume. This will increase the efficiency and effectiveness in collection of the recycling-clearance-disposal fee and at the same to maintain completeness of the database for management purposes. | ||
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| 英文關鍵字 | Responsible companies;Recycling-clearance-disposal fee;Revenues to | ||