In 1996, the stationary pollution source air pollutant control fee (air pollutant fee) had been modified from the source collection to the based on actual emissions. In 2007, the air pollutant fee review item was successively transferred from the central government to the local government. By adjusting the division of power and responsibility between the central and local governments to promote their cooperation relationship, it can expand the levied benefits of air pollution control fee collection. To promote ambient air quality, this project explores and analyzes air pollution-related laws and regulations, including air pollution fees, emission fees, the regulation of air pollution fee allowance of control equipment, etc. Besides, to improve the accuracy amount, simplify the air pollution fee declaration procedure, and reduce the air pollution fee review's discrepancies. To train human resources for the declaration and review of air pollution fees, this project visits and communicates with the Environmental Protection Bureau (EPB) and public and private factories. Furthermore, we revise emissions coefficients and recommendations for pollution reduction. Finally, we evaluated and reviewed the revised emission factors and proposed pollution reduction recommendations. To more accurately grasp the emission patterns of pollution sources and the application of relating air pollution law, we held an emission meeting as a basis for evaluation and analysis of localization factor and modification. The verification of the air pollution fee database ensures the accuracy of the air pollution fee declaration account. We establish a consulting information desk for the calculation and declaration of air pollution control fees. Besides, the air pollution fee declaration and review system has completed the development of an electronic smart account write-off function, saving public and private places of declaration and payment time.

Air Pollution Control Fee, Emission Factors, Management Auditing