In this project, we conduct the review for air pollution’s fee application of mobile pollution source as well as accounting certification check according to “Air Pollution Control Fee Collection Regulations”. To our findings, there were no errors in the number of declarations or discrepancies in the inspection report. According to statistics of this project, the gasoline air pollution fees collected were approximately 3.29 billion NTD, and diesel air pollution fees 2.2 billion NTD from Nov.2019 to Nov.2020, approximately 5.5 billion NTD in total. The total applied quantities of gasoline and diesel was 92,389 kl from Jan. to Nov.2020. In terms of the on-line application of air pollution fee, the project has assisted the operators in solving the issue of reporting. Operators’ fuel quantity and data of air pollution fee application from Nov. 2019 to Oct. 2020 has been reviewed and deemed correct by the accountant. In this project, we have sampled and tested a total of 75 set of gasoline, 75 set of diesel, 6 set of aviation fuel and 10 set of ships fuel. All the samples met the “Standards for the Composition of Mobile pollution source Fuels”. For oil refinery, storage station, and sale station, tracing and sampling for the same batch were conducted, and the results of composition inspection all meet the requirements of current regulations. Assist in the revision of "Standards for the Composition and Properties of Automobile Gasoline and Diesel Fuels". The benzene content in gasoline were tightened to 0.9 %, and will be adjusted to 0.8 % in 2024. The diesel polycyclic aromatic hydrocarbons content was 8%, the maximum amount of sulfur in aviation fuel is 0.2 % and the maximum value of the standard sulfur content of ships fuel is 0.5 %.The domestic and foreign oil product control regulations and the relevant information on the promotion of alternative fuels has been collected. As well as the impact of the refining process on the components of gasoline and diesel, the oxygen compounds used in domestic and foreign oil Additives (including MTBE, etc.) and current trends in alternatives such as alcohol gasoline and biodiesel. Also, the local Environmental Protection Bureau's mobile pollution source oil audit project and other literature data are analyzed and used for subsequent mobile pollution source air pollution improvement policy research.

air pollution control fee, reporting volumes, bio-fuel