98年公告指定容器類小量繳費責任業者營業〈進口〉量相關帳籍憑證查核輔導查核計畫-北區
| 中文摘要 | 本年度計畫執行期限自民國98年3月12日起至98年12月31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，已完成之現場查核家數為500家並已全數提報完成工作執行報告，查核家數之計畫目標達成率為100.00%，現場查核累計查獲應補繳金額為新台幣313萬1,971元。本年度計畫已依查核標準作業程序完成之500家業者中，查獲短(溢)報之業者有282家，其中短報業者為207家，截至98年11月30日止，已有199家受查業者完成補繳申報作業，短漏家數補繳率為96.13%；另累計已補繳金額為新台幣297萬2,707元，到繳率為94.92%。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。依據本計畫所執行500家業者之查核結果分析，小量責任業者短漏率偏高，主因大至以不清楚環保署公告列管範圍。現場查核時，所以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 | 塑膠容器、帳籍憑證、回收清除處理費 | ||
基本資訊
| 專案計畫編號 | EPA-98-HA12-03-A047 | 經費年度 | 098 | 計畫經費 | 5300 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2009/03/12 | 專案結束日期 | 2009/12/31 | 專案主持人 | 周志誠 |
| 主辦單位 | 回收基管會 | 承辦人 | 江玉珍 | 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 | 98年公告指定容器類小量繳費責任業(進口)量相關帳籍憑證輔導查核計畫-北區(公開版).pdf | 0MB |
The guidance and examination project for the revenue(import) bookkeeping of the specified container
| 英文摘要 | The implementation period for the project started from March 12, 2009 to December 31, 2009. The purpose of the project was to conduct the auditing and analysis for the operating volume or import volume of responsible enterprise regulated by Waste Disposal Act. This project aimed to audit 500 firms and had completed auditing 500 firms.The achievement rate of the audited firms was 100%. The accumulated recycling-clearance-disposal fees payable from the audited responsible enterprises based on the project result was NT$3,131,971.Among the audited 500 responsible enterprises 282 responsible enterprises were recognized as shortage (excessive) of the recycling-clearance-disposal fees payable and out of which 207 responsible enterprises were short on the recycling-clearance-disposal fees. By November 30, 2009, 199 of 207 responsible enterprises or 96.13% had submitted declaration to payoff the debt and the total debt amount of 199 responsible enterprises was NT$2,973,707, which was 94.92% of the total accumulated recycling-clearance-disposal fees payable. 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. Based on the 500-enterpreneurs audit plan, we conclude that the shortage percentage of recycling –clearance-disposal fees for these entrepreneurs is higher than the others. The main reason was that they did not clearly understand the scope announced by EPA. 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-diaposal fee declarations would be improved, and the database management will be perfect. | ||
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| 英文關鍵字 | plastics container、accounts、P/Eratio、recycling-clearance-disposal fees | ||