EPA-105-FA12-03-A117

105

8,470 千元

固定污染源管制

2016/03/14

2016/12/31

黃怡嘉

空保處

郭愛華

康城工程顧問股份有限公司

大氣空氣

空氣污染防制費、排放量資料管理、會計帳目查驗

Air Pollution Control Fee, Emissions data management, Implementation of account checking operations

黃怡嘉

02-27849799#603

yicha@camec.com.tw

第二階段空氣污染防制費(以下簡稱空污費)自87年開徵至今，相關徵收制度及配套措施均已建置完成並順利運作，為增加公私場所申繳作業之便利性，環保署陸續推動E化申報及電子化繳費代收服務，提供業者更便捷及多元化之申報方式，並藉由中央與地方之分工作業模式，有效掌握全國污染源之污染物排放量資訊。為強化徵收資料數據品質、提昇系統功能並增加便民服務，本年度主要工作重點包含：1. 強化排放量申報管理機制，掌握數據運用可信度；2.強化申報管理系統功能及管理成效；3. 執行會計帳目查核作業，確實掌握實際徵收金額之正確性；4.擴大多元繳費管道，建置作業指引，有效提升便民服務。 在強化排放量申報管理機制部分，本年度已建置完成空污費系統與排放量申報系統之污染物排放量一致性檢核程序，針對每月查驗結果提供環保局進行確認及更正，以確保資料內容之一致。另為提升空污費資料庫數據品質，落實品保品管稽核程序，檢核原則除參採歷年檢核作業之執行經驗外，並增加多項檢核內容納入執行程序，以強化各項篩選機制，確保數據之合理性及正確性。為擴大列管對象之掌握，本年度新增建立不同管制系統之橫向勾稽機制，並透過數據之統整、分析及應用，篩選不符案件並追蹤環保局查驗結果，進而提升爾後相應管制作業上之參考性。 在強化系統管理成效上，已於105年10月正式推動「固定污染源空污費暨排放量申報整合管理系統」上線，提供整合性申報平台，解決2,600家公私場所重複申報污染排放量之困擾，亦能減輕主管機關於審查所需花費之人力成本，經由行政資源重新配置，其節省之人力可移作執行現場查驗，以強化固定污染源污染排放量之掌握。另為提升系統自動化管理機制，完成開發總量管制計畫所需資料表單自動轉出功能、新增公私場所線上查詢及檔案列印功能、建置審查人員登錄權限管控機制，以強化系統防弊功能，杜絕人為弊端發生。此外，配合環保署於105年7月25日修訂新增石油煉製業及石油化工製造業石化製程之歲修、石化製程之冷卻水塔及各行業之儲槽清洗之排放係數，預先開發系統申報介面，俟環保署規劃之申報期限生效後即可順利運作，提供網路申報服務。 在會計帳目稽核作業部分，已完成4季會計師查驗報告。另為持續擴大便民服務，新增跨行匯款繳費金融代收服務。此外，因應整合管理系統之建置，已完成編撰5項操作手冊及作業指引，以利使用者更加瞭解系統之操作流程，促使管制業務順利推動。

空氣污染防制費、排放量資料管理、會計帳目查驗

EPA-105-FA12-03-A117(公開版).pdf

11MB

2017/4/1 上午 12:00:00

Since the implementation of Stage Two of the Air Pollution Control Fee project began in 1998, the related collection systems and ancillary measures have all been successfully established and are now working smoothly. In order to make reporting and fee payment more convenient for both public-sector and private-sector pollution sources, the Environmental Protection Administration (EPA) has been working steadily to promote online reporting and online payment and collection services, with the aim of providing organizations with a wider range of convenient reporting and payment methods; in addition, the adoption of an effective division of labor between central government and local government authorities has helped to ensure effective emissions data management throughout the country. In order to further improve the quality of the data collected, so as to enhance system functionality and further improve the level of convenience provided for the general public, the main work items implemented in this fiscal year were as follows: (1) Strengthening the emissions reporting management mechanisms, to ensure the reliability of the data used. (2) Strengthening reporting management system functionality and management effectiveness. (3) Implementation of account checking operations, to ensure that the amount actually collected can be accurately determined. (4) Expansion of the range of fee payment channels, and establishment of payment guidelines, so as to make payment more convenient. To strengthen the emissions reporting management system, this year unified emission verification procedures were established for the Air Pollution Control Fee system and the emission reporting system; the results obtained in the monthly verification operations are made available to the EPA to facilitate checking and correction, thereby helping to ensure data consistency. In addition, in order to enhance the quality of the data included in the Air Pollution Control Fee database, new quality management and auditing procedures have been implemented; as regards the verification principles, besides building on the many years of experience in verification operations that have been accumulated, a number of additional verification items have been added into the verification procedures, in order to strengthen the various screening mechanisms and ensure the reasonableness and accuracy of the data. To expand the scope of coverage, this year a new lateral cross-checking mechanism has been introduced for cross-checking across management systems; using data collation, analysis and application, it has been possible to identify non-conforming cases and follow up the EPA’s verification results, thereby enhancing the usefulness of the data as a reference for future management operations. As regards measures to strengthen the effectiveness of system management, October 2016 saw the formal launch of the new “Stationary Pollution Source Air Pollution Control Fee and Emissions Reporting Integrated Management System.” This new system provides an integrated reporting platform which will help alleviate the problem of needing to implement duplicated reporting that has affected 2,600 public-sector and private-sector organizations in the past, while also reducing the manpower costs that the regulatory authorities have had to shoulder in regard to the review processes; with the reallocation of administrative resources, the manpower that has been saved can be transferred to implementing on-site inspections, thereby strengthening the government’s ability to effectively monitor stationary pollution source emissions volume. In addition, in order to enhance the system’s automated management mechanisms, development of the automatic form generation function required for the cap-and-trade system has been completed, along with online inquiry and file printing functions (for both public- and private-sector organizations), and a new system log-on permission control mechanism for auditing personnel, which will help to strengthen the system’s fraud-prev Furthermore, in line with the revisions announced by the EPA on July 25, 2016 in relation to petroleum refinery and petrochemical manufacturing process annual maintenance and petrochemical production process cooling tower and cross-industry storage tank cleaning emissions coefficients, the development of the related system reporting interface has been completed since the 2016-fourth-quarter report so that online reporting service can be provided. With regard to account checking operations, the fourth-quarter auditing report (compiled by a certified public accountant) has been completed. In addition, in order to make the service provided to the public more convenient, a new inter-bank remittance payment and collection service has been introduced. Furthermore, in line with the establishment of the new integrated management system, the compilation of five new user manuals and operation guidelines has been completed, so as to help users familiarize themselves with the relevant operational processes, thereby helping to ensure that implementation of the new management system proceeds smoothly.

Air Pollution Control Fee, Emissions data management, Implementation of account checking operations