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Title 102年度補助應回收廢棄物回收處理創新及研究發展計畫之責任業者查核選樣方法與回收制度改善之研究
Abstract 依據「廢棄物清理法」，經公告應負回收、清除、處理責任之業者，應向主管機關辦理登記，繳納回收清除處理費。有效的查核催稽作業，除可督促業者誠實繳納回收清除處理費，提升資源回收基金的稽徵成效，並可確保廢棄物清理法執行之公平性。本研究透過未登記與已登記責任業者查核選案模型之建立，預期將可輔助查核者辨認潛在之短漏報責任業者。研究結果發現在未登記業者，企業銷售額較大、存續歷史越短、資本額越小、樣本來源來自海關者，其短漏金額、重大短漏頻率皆較高。桃園縣、彰化縣、宜蘭縣之企業其短漏金額顯著較大。鋁箔包、紙容器、PS/未發泡PS、PP/PE、照明光源、農藥、乾電池、資訊物品，與電子電器者，其短漏行為較嚴重。已登記業者部分，企業因污染環境遭環保署開罰之金額較高者、負債比率較高者，其短漏金額亦較高。相對於電子工業而言，食品工業、化學生技醫療之短漏報金額顯著較高。針對目前業者至少四年被查核一次的政策、連續查核之實務現象、採取事前預告之查核政策、有關查核機制可採取補貼與處罰、瞭解責任業者短漏報之影響因素，本研究亦逐一提出觀點與建議，以期可供查核者作為未來執行相關業務的參考。
EngTitle Study on Sampling Method and Recycling System for Auditing Target Companies
EngAbstract According to the “Waste Disposal Act”, enterprises responsible for recycling, clearance and disposal officially announced (herein referred to as the responsible enterprises) shall register with the competent authority, and pay recycling, clearance and disposal fees. And the central competent authority in consultation with the central industry competent authority shall determine management regulations for the registration, reporting, fee payment methods, procedures, deadlines, deductions, refunds and other binding matters for the responsible enterprises. Effective audit policy to enforce the act could ensure the operation of the “Resource Recycling Management Fund”, and make sure the fairness of the recycling, clearance and disposal activities.This study integrates both academic and field experience to construct the sampling methods on both non-registered and registered responsible enterprises, expecting to help the auditor recognized the firms which tending to evade the fees. The empirical results show that for non-registered responsible enterprises, evasions are positively related to dollar sales and samples from customs, and negatively related to firm history and capital. Some districts and certain articles and the packaging and containers are also positively related to fee evasion. For registered responsible enterprises, this study finds that firms with fines related to environment pollution are more tended to evade. Contrasting to the electric industry, food and biological medicinal chemicals industries have more evasions in dollar amount.For the policy of audit all the responsible enterprises for which manufactured or imported articles and the packaging and containers within 4 years, the popular circumstances that continuous audit if companies being found underreport their fee, the audit policy that inform the audited enterprises in advance, and the mechanisms of subsidy and punishment for evasion companies, we provide some opinions and propose some suggestions. Also, the analysis of firm characteristics related to the evasion of recycling, clearance and disposal fees are expected to help the auditors manage their audit policy more efficient and effective in the future.
ProjectYear 102
SponsorOrg 基管會
ExecutingOrg 東海大學
PublicFullVersionURL http://epq.epa.gov.tw/project/FileDownload.aspx?fid=61708