EPA-102-GA11-03-D118

102

14,692 千元

2013/07/11

2014/07/10

羅鈞

土污基管會

陳育廷

中興工程顧問股份有限公司

土壤及地下水

土壤及地下水、整治費、審理查核

Soil and groundwater, Remediation Fees

陳明達

02-27698388#20877

mdchen@mail.sinotech.com.tw

本計畫主要目的在於協助環保署辦理整治費申報及退費案件審理、執行現場稽核、研擬及宣導整治費申報繳費等作業；其中申報案件包括：整治費例行申報、免徵比例申請、停業退費申請、出口退費申請、投保環境損害責任險及新投資於預防土壤及地下水污染有直接效益之設備或工程退費申請及匯款手續費補助等。 針對各類申報案件目前都已訂定標準審理方式，然面對擴大費基後、例行申報案件倍增情況，為減少審理負荷，本年度開始採分級審理機制，針對較小額繳費業者採用完整性審理，較大費額案件方採正確性審理，以提升審理效能，相關申報案件亦透過複審機制，以確保審理結果無誤。 計畫執行期間計共完成17,385件申報及退費案件審理，退費及補助案件審理部分，停業退費申請案件退費28萬餘元、出口退費申請案件退費22萬餘元、投保環境損害責任險及新投資於預防設備或工程退費申請案件46件退費1億1仟719萬餘元；現場稽核共執行完成500件及催繳482萬元，其中稽核對象包括聯合查核7家68萬元；辦理宣導說明會7場次及製作宣導文宣品，共1,727人次與會，業界對說明會都予以正面評價，反應意見均將納入未來執行參考。 整治費徵收制度係參採美國超級基金財務籌措方式，自90年11月開始徵收，迄今徵收近88億元，早期徵收對象多以化學物質為主及偏重石化業者，為使費基公平合理及反映國內污染場址現況，自100年7月起，增納鋼胚、煤、13項行業別產生之事業廢棄物、銅、鎳等徵收對象，目前徵收對象已成長至4,500家，近兩年平均徵收金額約9.45億元/年。 收費辦法規定出口退費因取消產製出口，大幅降低退費金額，增加實收金額，而投保環境損害責任險及新投資於預防土壤及地下水污染有直接效益之設備或工程退費申請案件數為歷年最多，預期未來仍有持續長成長空間，對土水污染預防應有極大幫助。擴大費基實施迄今三年，在徵收實務上發現，事業廢棄物徵收方式上衍生不少爭議，建議未來進行收費辦法修訂時，應進行檢討、修訂，使整體徵收制度可以達到更簡化、公平、合理目的。

土壤及地下水、整治費、審理查核

EPA-102-GA11-03-D118-公開版.pdf

3MB

EPA-102-GA11-03-D118-公開版

2014/10/1 上午 12:00:00

The scope of this project includes the auditing of soil and groundwater remediation fee, performing site inspections, and promoting the soil and groundwater remediation fee. The auditing process includes the quarterly soil and groundwater remediation fee, exemption ratio, refunds due to closure or export, refunds for investing in pollution prevention projects and insurances, and refunds of bank wiring fees. Standardized auditing process was utilized to reduce errors. To reduce workload, a rated auditing system was utilized this year. Small payments were only audited for completeness, while as large payments were also audited for correctness. A review process was applied to eliminate errors. This year a total of 17,385 applications were audited. 280 thousand dollars was refunded to factories that closed down. 220 thousand dollars was refunded for exported materials. 46 applications for refunds for investing in pollution prevention projects were received, and 117.19 million dollars was refunded. 500 site inspections were conducted and 4.82 million dollars was retrieved, including 7 cases of joint inspections which retrieved 680 thousand dollars. 7 seminars were held with a total of 1,727 participants which provided positive feedbacks. The soil and groundwater remediation fee took reference of the Unites State Superfund Program. A total of 8.8 billion dollars has been collected since November of 2001. The fee was originally collected on the organic chemicals produced by petrochemical companies. However, most of the soil and groundwater pollution was caused by the illegal disposal of industrial wastes, coal ash, and steel slag, instead of organic chemical. To reflect on the cause of pollution, production of industrial wastes, steel, heavy metal and importation of coal were charged for the remediation fee since 2011. Since the revision of the fee collection scheme, the number of fee-payers has increased to 4,500, and 945million dollars was collected yearly. The cancelation of the refund for manufactured goods has raised the net income of the remediation significantly, whereas the refund for pollution prevention projects has reached a new high this year, and expected to grow even more, which is beneficial to the environment. The collection of soil and groundwater remediation fee from industrial wastes has encountered numerous practical difficulties; further revisions would be necessary to ensure a simpler, equitable, and reasonable fee collection system.

Soil and groundwater, Remediation Fees