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Examination and Management Project for Water Pollution Control Fee Operation

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Among the 11,528 firms from which fees were collected in 2019, 5,460 had enterprise and industrial area sewage systems, 5,744 were livestock operations, and the other 324 firms had special sewage systems for designated areas or premises. A total of NT$466,180,000, in fees was collected in 2019, of which enterprise (not including livestock operations) and industrial area dedicated sewage system application fees totaled approximately NT$342,030,000, which accounted for 73.4% of the total; fees from livestock operations totaled approximately NT$119,270,000, which accounted for 25.6% of the total; and fees from other firms with special sewage systems for designated areas or premises totaled NT$4,870,000, which accounted for 1.0% of the total. With regard to changes in discharge volume, minor decreases in both COD and SS discharge volume have occurred since the start of water pollution fee collection. Among firms reporting metals operations, those reporting copper, nickel, and total chromium were most numerous, and numbered 1,550-1,650, with firms reporting other heavy metals operations numbering approximately 980-1,230. The discharge volume of heavy metals apart from total chromium, arsenic, and total mercury generally displayed decreasing trends. This program's cross checking of environmental database data, including water pollution fee reporting, water pollution permit controls, and regular inspection and testing reports, assisted the continued examination of existing review mechanisms and principles for initial review decisions; the initial review passing rate increased from 45% to 55%, and this work also helped boost review performance, reduce administrative taxes and costs, and maintained the fairness of fee assessment. This program performed a second review in a total of 8,844 reporting cases involving 2,806 firms (including 561 firms for which a city or county submitted a stop fee settlement application), and completed on-site checking work for 164 firms; request for make-up payments totaling approximately NT$29,070,000, may be made in accordance with the results of second review and on-site checking work. This program collected accounting voucher documents on a weekly basis in accordance with standard operating procedures, and performed accounting item verification and correction tasks. Verification led to the discovery that 2 enterprises paid duplicated fees, and 2 remittance notes were inconsistent with electronic information flows; after confirmation with the financial institutions involved, corrective actions were taken in these cases, and a CPA engaged to perform checking of water pollution fee accounting items and issue professional checking reports (for 2 quarters). In response to legal revisions and management needs, this program added a stop fee settlement application system, a competent authority test value checking query function, a reporting case second review query function, and a batch download function, and completed the responsive web re-design (RWD) of the awareness website. This program also assisted in the proposal of recommendations for the revision of fee collection regulations, provided consulting concerning water pollution fee assessment technologies and practice, and offered guidance concerning reporting.
Keyword
Water Pollution Control Fee、declaration case review、pollution reduction and water quality improvement、Declaration and Inquiry System
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