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Title 101年土壤及地下水污染整治費徵收及退費複審、稽核工作計畫
Abstract 一、 抽選整治費當季申報案件之20 %進行複審及分析性複核作業，每年約抽查2,000件，以防止短報、漏報等不實申報情形，落實「誠實申報」原則。二、 完成計畫期間土壤及地下水污染整治費之出口退費複審及分析性複核作業，以確保退費核定之正確性。三、 完成計畫期間土壤及地下水污染整治費保險退費及工程退費之複審及分析性複核作業，以確保退費核定之正確性。四、 因應「土壤及地下水污染整治費收費辦法」之擴大費基政策，強化未依規定誠實申報繳費之業者(進口)量查核稽催作業，並規劃研議如何稽查出應申報而未申報之業者，以避免漏報之情事。五、 建置完整資料庫，並就複核案件資料進行建檔與維護，強化本署相關作業流程之標準化及控管措施，維護資料的完整性與安全性。
EngTitle 2012 Reexamination and Auditing of Statements of Soil and Groundwater Pollution Remediation Fees
EngAbstract The current year implementation period for the project started from January 1,2012 to December 31,2012. The purpose of the project was to conduct the reexamination, auditing and analysis for the manufacturing volume or import volume of fee payers acquainted by Regulations Governing for Collection of Soil and Groundwater Pollution Remediation Fees. Since the execution of the project started, 3,252 declaration cases of the execution period 、 2 declaration cases of exemption ratio and 10 declaration cases of construction and insurance expenditure for prior refunds had been reexamined and audited. The achievement rate of reexamination and auditing was 100%. The year-end report was collected sufficient evidences of the statements by reexamining and auditing fee payers and our suggestions were included in the work implementation report. The year-end report had classified and analyzed the statistics, and provided the information for the future policy revision. In our opinion, based on the reexamination and auditing results, we would be engaged in the pursuit of the fee payers that had argued about Soil and Groundwater Pollution Remediation Fees. We will also advocate government’s determination and fairness regarding to the guidance of the related environmental law to all fee payers. By continuing to train fee payers to get more familiar to government policy, EPA is able to guide fee payers to correctly submit statements of the manufacturing volume or import volume into internet filing system. Therefore, the results of the reexamination and auditing in the fee payers’Soil and Groundwater Pollution Remediation Fees statements will be promoted, and the database management will be perfect.
ProjectYear 100
SponsorOrg 土污基管會
ExecutingOrg 基富聯合會計師事務所
PublicFullVersionURL http://epq.epa.gov.tw/project/FileDownload.aspx?fid=46555