EPA-107-FA12-03-A126

107

10,350 千元

固定污染源管制

2018/04/19

2018/12/31

黃怡嘉

空保處

黃星富

康城工程顧問股份有限公司

大氣空氣

空氣污染防制費、申報系統強化、排放量資料管理、會計帳目查驗

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

黃怡嘉

02-27849799#603

yicha@camec.com.tw

為強化固定污染源空氣污染防制費(以下簡稱空污費)之排放資料管理、確保會計帳目正確性及提供便捷之申報與審查平台，本計畫工作重點包含1.執行監督查驗，確保數據品質；2.掌握減量策略改善成效，完善環境資訊運用及服務；3.運用科技化管理，強化管控機制；4.結合系統化管理，確保入庫金額正確性等類別。 本年度建立排放量申報制度資料庫之檢核機制，針對自105年10月起申報平台整合後之粒狀污染物排放量數據及各製程原物料、產品及燃料使用量之合理性與完整性進行比對，持續進行空污費審核資料庫稽核作業，完成46,009家季數之檢核並回饋環保局辦理補正後，整體符合度達99%，另亦執行110件書面查驗及20場現場查核作業，除強化資料品質稽核，並掌握執行面缺失，提供審查技術與經驗傳承，有助於提升後續審查業務執行之量能。為確實掌握污染排放現況，本年度持續加強空、水、廢、毒之跨平台申報資料之橫向連結，篩選160家疑義名單作為優先查驗對象，提供環保局進行現場查核，落實空污費徵收之公平原則。彙整自105年執行橫向勾稽作業以來，共計362家公私場所已完成空污費申報作業並完成5,934萬元之金額補繳。 彙整空污費季節性費率施行後全國秋冬季節污染物排放量之變化情形，數據顯示106年第4季及107年第1季之污染物與前一年度同期SOx減量5,820公噸、NOx減量7,795公噸、VOCs減量3,316公噸，減幅分別達到14.3%、10.4%及8.1%。鑒於空污費徵收制度建置之污染排放資訊有賴於系統資料庫妥善管理，配合制度面之調整，本年度完成季節費率計費之相關運算模組、粒狀污染物收費系統及氣體燃料排放收費平台等系統功能建置，提供使用者方便、友善之操作環境。為確保空污費入庫金額正確性，本計畫完成4季之申報帳目憑證單據建檔、彙整及查核作業，並由會計師出具查驗報告，確保基金收入金額之正確性。

空氣污染防制費、申報系統強化、排放量資料管理、會計帳目查驗

EPA-107-FA12-03-A126.pdf

24MB

2019/4/30 上午 12:00:00

In order to strengthen emissions data management relating to stationary pollution source air pollution control fees (hereinafter referred to as “air pollution control fees”), ensure the accuracy of accounts, and provide a convenient declaration and review platform, the following key work items were included in the Plan: 1. Supervision and verification were performed, to ensure the quality of the data; 2. The improvements realized through the implementation of emissions reduction strategies were monitored, to improve environmental data utilization and related services; 3. Technology-enabled management was utilized to strengthen control mechanisms; 4. Systematic management was effectively integrated to ensure the accuracy of the sums received, etc. This year, a validation mechanism was established for the emissions volume declaration system database, in order to check the reasonableness and comprehensiveness of the particulate matter emissions data that have been compiled since the integration of the declaration platforms beginning in October 2016, and of the data relating to raw materials, products and fuel usage for individual production processes. Auditing of the air pollution control fees review database continued to be performed; validation was completed for the quarterly data of 46,009 firms, and the results were reported to the Environmental Protection Department so that the necessary corrections could be made, after which the overall conformity rate was 99%. In addition, documentary verification was implemented in 110 cases, and 20 on-site audits were conducted. Besides strengthening data quality auditing, it was also possible to identify weaknesses in implementation and to provide opportunities for the handing down of review techniques and experience, thereby helping to enhance review operations implementation capabilities in the future. In order to be able to accurately monitor pollution emissions status, this year there were continued efforts to strengthen the horizontal integration of cross-platform declaration data for air pollution, water pollution, waste, and toxic substances. A list was compiled of 160 firms about which there were concerns, to be given priority when implementing validation; this list was submitted to the Environmental Protection Department so that they could perform on-site auditing, thereby maintaining the principle of fairness in relation to air pollution control fees. Data was collated on the horizontal cross-checking operations that have been conducted since 2016; air pollution control fees declaration operations have been completed for a total of 362 public-sector and private-sector facilities, and supplementary payments totaling NT$59.34 million have been received. Data was collated on the changes in seasonal pollution emissions in autumn and winter since seasonal rates were adopted for air pollution control fees. The data showed that, in the fourth quarter of 2017 and the first quarter of 2018, there had been a year-on-year fall in SOx emissions of 5,820 tons (14.3%), a year-on-year fall in NOx emissions of 7,795 tons (10.4%), and a year-on-year fall in VOCs emissions of 3,316 tons (8.1%). With the pollutant emissions data compiled from the air pollution control fees collection system requiring careful system and database management, in line with the adjustments being made to the system, this year a number of new system functions were established, including the calculation module for seasonal fee rate calculation, the particulate matter fee collection system and the gaseous fuel emissions fee collection platform, etc., to provide users with a convenient, user-friendly operating environment. To ensure the correctness of air pollution control fee accounting items, filing, compilation, and audit tasks were completed for declaration item evidences for all four quarters, for which a CPA issued an attestation report, verifying the correctness of the amounts received by the fund.

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