"2017 Reexamination and Auditing of Statements of Soil and Groun
「"2017 Reexamination and Auditing of Statements of Soil and Groun」於資料集「EPQSummary_SoilAndGroundwater」由單位「行政院環境保護署」的郭先生所提供，聯繫電話是02-2311-7722 EXT.2399，最近更新時間為：2022-01-15 01:13:52。 欄位Project Title的內容是"2017 Reexamination and Auditing of Statements of Soil and Groundwater Pollution Remediation Fees" ， 欄位Project Subject的內容是"The main purpose of this project is to improve the management of payers of soil and groundwater pollution remediation fees through reexamination and site audit and analyze the results of our audit. This project was implemented from June 22, 2017 to June 21, 2018, and all objectives were achieved. The results are as follows. We completed the reexamination for the following cases: (1) 3,021 declaration cases of remediation fees paid from the first quarter of 2017 to the fourth quarter of 2017, (2) 44 declaration cases of export refund of remediation fees from the first quarter of 2017 to the fourth quarter of 2017, (3) 21 declaration cases of exemption ratio for the year 2016, (4) 40 declaration cases of insurance expenditure refunds for the year 2016, (5) 23 declaration cases of construction expenditure refunds for the year 2016. (6) 167 cases of site audits. The total disputed amount of remediation fees found during this project was NTD $2,559,839. We have attached recommendations and statistical analysis to provide guidance for amendments to future policy. Based on the results of the project, we will continue to track those remediation fee payers with disputed amounts. In order to improve the efficiency and quality of future reexamination and site audits and establish and improve the database management of remediation fees, we will improve the communication of related regulations of remediation fees and assist remediation fee payers to file statements of manufacturing volume or import volume online correctly.We also discovered that reexamination results of pollution remediation fees indicated that (1) small size entities were unfamiliar with related regulations resulting in non-declaration or；(2) over-declaration of covered materials. The customs data is different from data when using pre-filling function on the system, which represents approximately two weeks information lag, and the last half month data of “imported materials” is not declared on the report. (3) Double identity fee payers are the major source of pollution remediation fees, and they usually fall into significant questionable amounts less than what should be reported due to inconsistent horizontal communication among own factories or departments." ， 欄位Project Year的內容是2017 ， 欄位Organizer的內容是"Soil and Groundwater Remediation Fund Management Board" ， 欄位Executive Unit的內容是"立本台灣聯合會計師事務所" ， 欄位Reporting download URL的內容是https://epq.epa.gov.tw ， 欄位Publish Date的內容是20181101 。
Project Title
"2017 Reexamination and Auditing of Statements of Soil and Groundwater Pollution Remediation Fees"
Project Subject
"The main purpose of this project is to improve the management of payers of soil and groundwater pollution remediation fees through reexamination and site audit and analyze the results of our audit. This project was implemented from June 22, 2017 to June 21, 2018, and all objectives were achieved. The results are as follows. We completed the reexamination for the following cases: (1) 3,021 declaration cases of remediation fees paid from the first quarter of 2017 to the fourth quarter of 2017, (2) 44 declaration cases of export refund of remediation fees from the first quarter of 2017 to the fourth quarter of 2017, (3) 21 declaration cases of exemption ratio for the year 2016, (4) 40 declaration cases of insurance expenditure refunds for the year 2016, (5) 23 declaration cases of construction expenditure refunds for the year 2016. (6) 167 cases of site audits. The total disputed amount of remediation fees found during this project was NTD $2,559,839. We have attached recommendations and statistical analysis to provide guidance for amendments to future policy. Based on the results of the project, we will continue to track those remediation fee payers with disputed amounts. In order to improve the efficiency and quality of future reexamination and site audits and establish and improve the database management of remediation fees, we will improve the communication of related regulations of remediation fees and assist remediation fee payers to file statements of manufacturing volume or import volume online correctly.We also discovered that reexamination results of pollution remediation fees indicated that (1) small size entities were unfamiliar with related regulations resulting in non-declaration or；(2) over-declaration of covered materials. The customs data is different from data when using pre-filling function on the system, which represents approximately two weeks information lag, and the last half month data of “imported materials” is not declared on the report. (3) Double identity fee payers are the major source of pollution remediation fees, and they usually fall into significant questionable amounts less than what should be reported due to inconsistent horizontal communication among own factories or departments."
Project Year
2017
Organizer
"Soil and Groundwater Remediation Fund Management Board"
Executive Unit
"立本台灣聯合會計師事務所"
Reporting download URL
Publish Date
20181101
「"2017 Reexamination and Auditing of Statements of Soil and Groun」所屬的資料集：「EPQSummary_SoilAndGroundwater」的其他資料
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