環保專案成果報告查詢系統

專案計畫編號
經費年度	110
計畫經費	13,080 千元
預算科目	水污染防治費徵收作業及績效管理
專案開始日期	2021/08/19
專案結束日期	2022/07/31
專案主持人	李任翔
主辦單位	水保處
承辦人	彭詠綺
執行單位	康城工程顧問股份有限公司
專案分類	水質保護
中文關鍵字	水污染防治費、申報案件審查、勾稽檢核、申報暨查詢系統、智能審查
英文關鍵字	Water Pollution Control Fee、declaration case review、intercomparison and inspection、Declaration and Inquiry System、Smart review
協同主持人
共同主持人
計畫聯絡人	張家瑜
計畫聯絡電話	02-27849799#502
計畫聯絡信箱	chiayu@camec.com.tw

中文摘要	水污費110年徵收家數為11,096~11,173家，徵收金額約5億316萬元，其中事業（不含畜牧業）及工業區污水下水道系統費額約占76%，畜牧業約占23%；其他指定地區或場所污水下水道系統約占1%。各徵收項目費額比例以COD(約占78%)及SOx(約占14%)最高。 104年開徵迄今徵收金額共計26億4,416萬元。在排放量變化方面，COD及SS排放量均呈略減趨勢，8 項有害健康物質各年度排放量略有差異，惟大致呈減少趨勢，因其排放量主要來自大型事業及工業區下水道系統，易受到排放水量大及單一污水下水道系統檢測申報值變動之影響。本計畫完成3,008家申報案件複審作業及160家現場查核作業，催補繳金額約達7,542萬元。辦理水污費徵收帳目核對作業，並委託會計師執行水污費帳目查核及出具專業查核報告。擴充申報系統逾期90日未申報案件管理專區及建置申報案件智能複審等相關功能，並符合環保署資通安全作業之要求。研議精進水污費收費辦法修正草案，包含增加氨氮徵收項目、取消重金屬項目優惠折扣、調整水污費申繳期程等，建議考量產業衝擊、申報系統建置及宣導等相關作業所需時程，辦理後續法制作業。
中文關鍵字	水污染防治費、申報案件審查、勾稽檢核、申報暨查詢系統、智能審查

中文摘要

水污費110年徵收家數為11,096~11,173家，徵收金額約5億316萬元，其中事業（不含畜牧業）及工業區污水下水道系統費額約占76%，畜牧業約占23%；其他指定地區或場所污水下水道系統約占1%。各徵收項目費額比例以COD(約占78%)及SOx(約占14%)最高。 104年開徵迄今徵收金額共計26億4,416萬元。在排放量變化方面，COD及SS排放量均呈略減趨勢，8 項有害健康物質各年度排放量略有差異，惟大致呈減少趨勢，因其排放量主要來自大型事業及工業區下水道系統，易受到排放水量大及單一污水下水道系統檢測申報值變動之影響。本計畫完成3,008家申報案件複審作業及160家現場查核作業，催補繳金額約達7,542萬元。辦理水污費徵收帳目核對作業，並委託會計師執行水污費帳目查核及出具專業查核報告。擴充申報系統逾期90日未申報案件管理專區及建置申報案件智能複審等相關功能，並符合環保署資通安全作業之要求。研議精進水污費收費辦法修正草案，包含增加氨氮徵收項目、取消重金屬項目優惠折扣、調整水污費申繳期程等，建議考量產業衝擊、申報系統建置及宣導等相關作業所需時程，辦理後續法制作業。

中文關鍵字

水污染防治費、申報案件審查、勾稽檢核、申報暨查詢系統、智能審查

類型	檔名	檔案大小	說明	最新版公開日期
期末報告	水污染防治費報繳督導審查及管理計畫正式報告(本文).pdf	21MB		2022/11/1 上午 12:00:00

摘要	Water pollution control fees were collected from 11,096-11,173 companies during 2021; the total of approximately NT$503.16 million collected, enterprise (not including livestock operations) and industrial area wastewater sewage systems accounted for roughly 76%, and livestock operations accounted for roughly 23%; and other wastewater sewage systems for designated areas or premises accounted for approximately 1%. The collection items accounting for the largest shares of total fees were COD (accounting for roughly 78%) and SOx (roughly 14%). A total of NT$2.64416 billion has been collected since the start of fee collection in 2015. With regard to changes in emissions volume, COD and SS emissions volumes displayed slight decreasing trends. While there have been minor year-to-year differences in emissions volume for 8 types of substances hazardous to health, they have generally had decreasing trends. Because emissions of these substances are chiefly derived from the sewage systems of large enterprises and industrial areas, their emissions volumes tend to be influenced by variations in the reported inspection values for individual wastewater sewage systems with large effluent discharge volume. This project completed review work for the reports submitted by 3,008 companies and on-site audits at 160 companies; approximately NT$75.42 million in supplementary fees were paid. With regard to water pollution control fee collection account checking, a CPA was hired to audit water pollution control fee accounts and issue professional audit reports. The reporting system's functions relating to controlled areas whose reports were overdue by more than 90 days and smart reporting case review functions were expanded, and were made compliant with the Environmental Protection Administration's information security operating requirements. The revised draft water pollution control fee collection regulations included such improvements as the addition of an ammonia nitrogen fee collection item, the elimination of the preferential discount for the heavy metal item, and adjustment of water pollution control fee reporting and fee payment schedule. It is recommended that future legal revision efforts take the impact on industry and the time needed for reporting system establishment and awareness tasks into consideration.
英文關鍵字	Water Pollution Control Fee、declaration case review、intercomparison and inspection、Declaration and Inquiry System、Smart review

摘要

Water pollution control fees were collected from 11,096-11,173 companies during 2021; the total of approximately NT$503.16 million collected, enterprise (not including livestock operations) and industrial area wastewater sewage systems accounted for roughly 76%, and livestock operations accounted for roughly 23%; and other wastewater sewage systems for designated areas or premises accounted for approximately 1%. The collection items accounting for the largest shares of total fees were COD (accounting for roughly 78%) and SOx (roughly 14%). A total of NT$2.64416 billion has been collected since the start of fee collection in 2015. With regard to changes in emissions volume, COD and SS emissions volumes displayed slight decreasing trends. While there have been minor year-to-year differences in emissions volume for 8 types of substances hazardous to health, they have generally had decreasing trends. Because emissions of these substances are chiefly derived from the sewage systems of large enterprises and industrial areas, their emissions volumes tend to be influenced by variations in the reported inspection values for individual wastewater sewage systems with large effluent discharge volume. This project completed review work for the reports submitted by 3,008 companies and on-site audits at 160 companies; approximately NT$75.42 million in supplementary fees were paid. With regard to water pollution control fee collection account checking, a CPA was hired to audit water pollution control fee accounts and issue professional audit reports. The reporting system's functions relating to controlled areas whose reports were overdue by more than 90 days and smart reporting case review functions were expanded, and were made compliant with the Environmental Protection Administration's information security operating requirements. The revised draft water pollution control fee collection regulations included such improvements as the addition of an ammonia nitrogen fee collection item, the elimination of the preferential discount for the heavy metal item, and adjustment of water pollution control fee reporting and fee payment schedule. It is recommended that future legal revision efforts take the impact on industry and the time needed for reporting system establishment and awareness tasks into consideration.

英文關鍵字

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