Several decades have passed since the introduction of the air pollution fee system. Most of the operational regulations, fee calculation structure, and inspection mechanisms have been completed; most business units have been paying the air pollution control and prevention fees accordingly. In the course of the last few years the Environmental Protection Administration has been pushing for in-depth auditing practices. With cross-checking operated by the existing pollution source management system and evidence collected through technological aids, it has been found out that particular businesses have falsified records and forged data in their air pollution fee declaration paperwork in order to have their payments reduced. Based on existing data of pollution source control (including air pollution, water pollution, waste, and toxic substances), this project aims to conduct a series of cross-checking and verification analyses among different pollution control systems in order to identify business units that are at potentially high risk. The purpose is twofold: first, to build a reference framework for future in-depth auditing work; second, to begin to differentiate the fee charging criteria for different industries as the basis for a more reasonable air pollution fee charging structure in the future. Additionally, the visualization of data analysis can help the decision-makers grasp the control process and real-time updates effectively, further enhancing the efficiency of human and information resources management. This project has by far assisted law enforcement agencies in setting up the hardware of the Environment Law Enforcement and Control Center. Furthermore, data on potential pollution hot zones surveyed in the current year has been presented through visualization; this dataset will serve as references for the communication among related control systems and as the foundation of the Center’s database in the future.

pollution source cross-checking, Air Pollution Control Fee, Purchase and sale inventory