EPA-108-FA12-03-A090

108

17,750 千元

固定污染源管制

2019/02/20

2019/12/31

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、查核管理、會計帳目查驗、排放量資料管理

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

陳辰菖

黃怡嘉

02-27849799#603

yicha@camec.com.tw

固定污染源空氣污染防制費(以下簡稱空污費)自開徵以來，相關徵收制度及配套措施均已建制完成並順利運作，然為整合空氣污染管制相關工作，環保署自96年7月將空污費徵收相關業務陸續移轉直轄市、縣(市)主管機關執行，期藉由中央與地方權責分工之調整，提升執行效益。故本計畫工作重點為提升空污費申報暨審查作業之管理品質、辦理排放量計算修訂研議工作、整合統計排放資訊、查驗會計帳目、維護更新空污費系統功能及提供諮詢輔導等相關業務。 本年度已完成空污費審核資料庫稽核作業，完成53,208家季數之檢核並回饋環保局辦理補正後，整體符合度已大幅提升。另本年度亦完成20場地方環保局現場訪視作業及邀請專家學者執行30場公私場所現場訪視，並依現場污染排放現況提出製程改善、集氣設施、防制設備等不同面向之改善作法建議。為更合理反映污染物之排放，本年度完成165場次公私場所現場調查作業及70項排放係數之檢討，並辦理2場研議會議，以聆聽相關公會針對修正規劃之建議，作為環保署未來排放係數修正之參考。 彙整歷年來空污費徵收之SOx、NOx污染排放量呈現下降趨勢，以整體排放量統計，107年SOx、NOx排放量分別較88年減少69%、42%之污染量，而自106年10月推動實施季節性差別費率促使業者自主減排、加強防制後，分析季節費率推動前(105年)至季節費率推動後之近三年各季污染排放量，分別減少SOx 22%、NOx 15%及VOCs 11%。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。此外，為提供申報對象便捷之操作環境、建立系統性管理架構及提升主管機關管制作業執行效能，本年度亦持續進行資訊系統維運管理並擴充系統相關功能，包括開發線上QA/QC檢核機制及綜合查詢功能之開發，以提供使用者更優質、便捷之服務。

空氣污染防制費、查核管理、會計帳目查驗、排放量資料管理

EPA-108-FA12-03-A090.pdf

9MB

2020/4/30 上午 12:00:00

Since the collection of Stationary Source Air Pollution Control Fees (hereinafter referred to as “Air Pollution Control Fees”) began in Taiwan, the relevant collection systems and ancillary measures have been put in place and are operating smoothly. In order to realize the integration of air pollution management work, in July 2007 the Environmental Protection Administration (EPA) began to gradually transfer responsibility for the implementation of Air Pollution Control Fee collection operations to the competent authorities at special municipality and county/city level, using this adjustment of the division of responsibility between the central government and local government authorities to enhance the efficiency of implementation. Reflecting this aim, the main work items included in this plan were as follows: enhance the quality of management of Air Pollution Control Fee declaration and auditing operations; implement review regarding revision of the methods used to calculate emissions; collate and compile statistical data regarding emissions; audit accounts; maintain and upgrade Air Pollution Control Fee system functions; and provide consulting and guidance services, etc. In the current fiscal year, auditing of the Air Pollution Control Fee Review Database has already been completed; following the completion of validation on the quarterly data for 53,208 firms, and submission to the various Environmental Protection Departments for the making of any necessary amendments, the overall level of compliance has been substantially enhanced. Also in the current fiscal year, a total of 20 site visits to local government Environmental Protection Departments were completed, along with 30 site visits to public and private-sector facilities by experts specially invited to perform the visits; on the basis of the actual on-site pollution emissions status, recommendations for improvements were put forward in relation to production process optimization, gas collection measures, preventive equipment, etc. In order to more accurately reflect actual pollutant emissions, in the current fiscal year on-site surveys were completed at 165 public and private-sector facilities, and review was completed on 70 emissions coefficients. In addition, two discussion meetings were held, so as to create an opportunity to hear relevant industry associations’ suggestions regarding plan amendments, which in turn can serve as a reference for future revision of emissions coefficients by the EPA. Collation of historical data on the volume of SOx and NOx emissions for which Air Pollution Fees have been collected shows a downward trend. In terms of overall emission volume, as of 2018, SOx and NOx emissions had fallen by 69% and 42% respectively compared to 1999. Following the promotion of the adoption of differential seasonal rates in order to encourage voluntary emissions reduction and improved preventative measures by firms, which began in October 2017, analysis of quarterly emissions volume data for the three-year period starting in the year prior to the commencement of promotion of differential seasonal rates (i.e. the year 2016) showed that there had been a 22% reduction in SOx emissions, a 15% reduction in NOx emissions, and an 11% reduction in VOC emissions. 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. In addition, in order to provide a more convenient operating environment for firms that are required to submit declarations, and to establish a systematic management framework and enhance the efficiency of implementation of controls by the competent authorities, the current fiscal year also saw the continued implementation of IT system maintenance and management and the expansion of system functions, including the development of an online QA/QC verification mechanism and the development of a comprehensive search function, thereby making it possible to provide system users with higher quality, more convenient services.

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