Among the 11,325 between 11,379 firms from which fees were collected in 2020, 5,420 had enterprise and industrial area sewage systems, 5,600 were livestock operations, and the other 322 firms had special sewage systems for designated areas or premises. A total of NT$479,585,536, in fees was collected in 2020, of which enterprise (not including livestock operations) and industrial area dedicated sewage system application fees totaled approximately NT$353,457,678, which accounted for 73.7% of the total; fees from livestock operations totaled approximately NT$121,092,951, which accounted for 25.3% of the total; and fees from other firms with special sewage systems for designated areas or premises totaled NT$5,034,907, 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 1,600, with firms reporting other heavy metals operations numbering approximately 900-1,200. 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 54% to 57%, 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 11,565 reporting cases involving 2,836 firms (including 429 firms for which a city or county submitted a stop fee settlement application), and completed on-site checking work for 153 firms; request for make-up payments totaling approximately NT$42,290,000, 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; 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 strengthen the selection of abnormal data in the declaration and the query statistics of the previous review results of the case, the import of the regular inspection data into the water pollution fee declaration page, the addition of joint processing and entrusted processing of cases, and the optimization of relevant functions such as the competent authority's area. 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.

Water Pollution Control Fee、declaration case review、intercomparison and inspection、Declaration and Inquiry System