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.

Soil and Groundwater、Remediation Fees、 Reexamination and Auditing