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Title 98年未登記責任業者之營業（進口）量相關帳籍憑證查核計畫
Abstract 本計畫主要目的係透過現場查核作業以加強納管各類未登記責任業者，及暸解容器製造上游業者申報營業量情形與下游容器商品業者營業量短漏情形之關係。本計畫之執行期間為98年4月3日至99年3月31日，主要分為未登記責任業者及容器製造責任業者之下游未登記業者等二項查核作業，均已達成本計畫要求之各項目標。成果列示如後：(一)未登記業者之查核：發文並執行查核349家責任業者，達成率為100%。查獲短漏金額計新台幣38,905,407元，益本比為3.83倍，達成率為128%。經分析其短漏原因，有高達95﹪之受查業者表示「不知有此法令須登記列管」，主係因受查業者多為小規模企業，資訊接收管道不足所致，故本團隊乃就此做出法令宣導之建議。 (二)容器製造（輸入）責任業者之下游未登記業者查核：發文並執行查核201家業者，達成率101%，查獲短漏金額計新台幣1,923,022元。而經分析短漏原因，除該等業者均不知有此法令須登記列管外，且容器販賣業者未納管以致於容器售出後之流向未能控管，恐亦為短漏之主因。另本計畫辦理二場次查核作業研討會，使本計畫全體人員充分了解本計畫之內容、相關法令及查核作業流程等，有效地提昇本計畫之查核效率及品質。
EngTitle Examination Project to audit operation/importion volume related books of the unregistered responsible enterprises for the year of 2009
EngAbstract The purpose of this project was to audit various types of unregistered responsible enterprises and to understand the shortage or relationship between the reporting volume from up-stream manufacturers of containers and down-stream enterprises of containers.The implementing period of this project was from April 3, 2009 to March 31, 2010, primarily divided into two examining operation, unregistered responsible enterprises, and down-stream unregistered responsible enterprises of container manufacturer. The project has reached its goals as follows: (1) the audit of unregistered: the noticed and audited numbers were 349 responsible enterprises, with the achieving rate of 100%. The audited shortage was amounted to NTD38,905,407, with E/P ratio and achieving rate of 3.83 times and 128%, respectively. There were 95% of audited enterprises, which stated that “they were not aware of being under controlling list by regulations.” Most of them were small- size enterprises with insufficient information. It is strongly recommended that education of related regulations/law to these enterprises is required. (2) the audit of down-stream unregistered responsible enterprises: the noticed and audited numbers were 201 enterprises, with the achieving rate of 101%. The audited shortage was amounted to NTD1,923,022. It was found that the audited enterprises had no idea about the related regulations/laws, which required them to register. Another reason might be that the containers, sold by these enterprises, were then beyond control, because they were not in the controlling list. There were two study seminars held under this project, which educated all the personnel involved in this project to fully understand the purpose, procedures, related regulations/laws and auditing operation of this project. That enhanced the audit efficiency and quality of this project
ProjectYear 098
SponsorOrg 基管會
ExecutingOrg 立本台灣聯合會計師事務所
PublicFullVersionURL http://epq.epa.gov.tw/project/FileDownload.aspx?fid=17362