EPA-106-G11-03-A236

106

17,540 千元

土壤及地下水污染整治策略規劃

2017/07/28

2018/07/27

何國華

土污基管會

李育儒

環興科技股份有限公司

土壤及地下水

土壤及地下水、整治費、審理稽核

Soil and groundwater, Remediation Fee, Auditing

張滋芳

02-27691366#10848

fang@mail.sinotech.com.tw

我國環保署為籌募土壤及地下水污染整治費用，參採美國超級基金財源籌措方式，自90年11月起以指定公告物質方式，向產生者及製造者徵收整治費，該項費用用於國內土水污染調查及整治，對環境保護之貢獻至鉅；由於早期徵收對象多以化學物質為主，費基主要偏重於石化業者，為反映業者要求收費更公平合理及非法棄置場現況，自100年7月起大幅度修訂徵收制度，除原有化學物質外，廣納鋼胚、煤、13項行業別產生之事業廢棄物、重金屬銅、鎳等徵收項目，使徵收費基更為擴大。嗣後，於105年12月30日復發布修正法規，自106年7月1日施行。新法取消13項行業別產生之事業廢棄物，改指定66項廢棄物代碼。徵收對象由約4,000家增加至7,000家，徵收金額每年平均約12億元，開徵迄今徵收總額已達127億元。本年度執行成果如下： (一)完成28,842件完整性案件及16,115件人工審查案件審理，初複審差異案件比例，完整性審查案件約0.24%、人工性審查約0.05%，本計畫依據複審重審後，核發審理結果總差異金額相當低；申請105年度投保環境責任險及預防工程退費案計67件，退費金額約1.16億元。 (二)本年度現場稽核共完成293件，其中申報無誤案件計241件，申報錯誤及需補申報案件計52件。申請105年度預防工程退費案件，共完成52個場址之現場稽核。 (三)完成研析土壤及地下水污染整治費申報審理機制，內容為檢討現況執行問題，並依據審理實務經驗，提出對策及配套措施，以提升我 國土壤及地下水污染整治費申報審理之成效。 (四)設置4線專線電話以供繳費業者諮詢，保持順暢溝通管道，並彙整業界對申報作業程序之問題，供未來政策修訂之參考。

土壤及地下水、整治費、審理稽核

1.1192C期末報告(公開本).pdf

8MB

2018/11/1 上午 12:00:00

To remediate the soil and groundwater pollution in Taiwan, the Environmental Protection Administration has begun the collection of the soil and groundwater pollution remediation fee from the manufacturers and importers of officially announced substances in accordance with the amounts manufactured and imported by such enterprises in November of 2001. The remediation fund is used in the soil and groundwater investigations and remediation projects, providing undeniable benefits to environmental protection. Since the officially announced chemical substances are mainly organic substances, the remediation fund is mainly collected from the petrochemical industry. Therefore, the industry continued to reflect that the fee sources should be more fair and reasonable. In response with the industries’s demand and to reflect the current statures of illegal dumping sites, a new version of the collection regulations was implemented in July of 2011. Other than the originally regulated substances, steel, coal, copper, nickel, and industrial wastes from the specified 13 industries were added to the regulated substances. Afterwards, the revised regulations were promulgated on December 30, 2016 and were implemented since July 1, 2017. The wastes from the specified 13 industries were canceled, and changed to designated 66 wastes items and corresponding codes. After the revision, the number of fee-payers has increased approximately from 4,000 to 7,000, and an average of 1.2 billion NT dollars of remediation fee is collected each year. A total of 12.7 billion NT dollars of remediation fee had been collected since November of 2001. This year's execution results are as follows : (I) A total of 28,842 cases were audited for completeness, whereas 16,115 cases were audited manually for correctness. For those who were audited for completeness, 0.24% were found incorrect by the reexamination team, whereas 0.05% of the cases audited manually for correctness were found incorrect; showing minimal differences between the auditing team and the reexamination team. 67 cases of refund application for insurance purchases and pollution prevention projects in 2016 were filed this year. Among them, about 116 million NT dollars was refunded. (II) 293 cases of on-site auditing was completed, which include241 correct declaration cases and 52 incorrect cases required for follow-up declaration to recover the unpaid fees. 52 sites of refund application for pollution prevention projects in 2016 were visited. (III)Completed the research for the mechanism of filing for and verification of statements of soil and groundwater pollution remediation fees, whose content is aimed at a review on the existing project implementation issues, revised plans to put forward the countermeasures and supporting measures, based on practical experience in audit work. It is expected to increase the efficiency of reporting and review of filing for and verification of statements of soil and groundwater pollution remediation fees in Taiwan. (IV) 4 consultation hotlines were set up to maintain smooth communication channels. Collecting the industry’s problems in reporting operational procedures for reference to future policy changes.

Soil and groundwater, Remediation Fee, Auditing