111

4,960 千元

區域環境管理-推動區域環境保護工作

2022/04/08

2022/11/30

麥成瑋

環境督察總隊

洪文啟

玖進股份有限公司

區域環境管理

空 氣 污 染 防 制 費 ， 污 染 源 勾 稽 比 對 ， 科 技 執 法

Air pollution control fee, pollution source cross-reference and comparison, law enforcement using technology

姜姵妤

03-6571296#

ben770724@gmail.com

空污費徵收制度推動至今已數十載，相關運作法規、計費制度及查驗機制多已建置完成，多數事業單位亦循規蹈矩，依法辦理空氣污染防制費用繳納。惟近年在環保署積極推動深度稽查作為，並且運用現有污染源管理系統勾稽比對及科技工具輔助蒐證後，發現部分不肖業者在空污費申報過程有不實申報、偽造數據之情況，以降低所需繳交之空氣污染防制費用。本計畫藉由現行污染源管制系統（空氣、水、廢棄物及毒性化學物質等）之管制資料，進行各污染管制系統間之勾稽比對及驗證分析，於今年度本計畫完成桃園市、新北市、台中市、高雄市、台南市等5個縣市之揮發性有機物排放主要行業別的空污費申報金額正確性比對作業，執行數量達1,104家事業，統計各項勾稽比對項目，共30家事業之勾稽異常項目(筆數)較多，恐影響空污費申報結果，有短漏報之疑慮，故本計畫將其納入高風險追蹤名單。後續將提供三區環境執法人員作為辦理深度稽查名單參考，此外，透過三區環境管理中心協助進行現場稽查，於稽查作業時索取事業單位之現場進耗存紀錄表及採購發票等資料，目前本計畫完成13家事業單位之財稅進銷貨帳目、現場進耗存紀錄表與空污費申報資料之間合理性盤點作業，並找出8家空污費申報量短漏報疑慮之異常名單。 為讓督察人員稽查程序與勾稽比對邏輯一致，本計畫建立空氣污染申報排放量正確性查核標準作業程序及金屬表面塗裝業空氣污染實務稽查暨勾稽比對手冊，提供督察人員於稽查作業之參考，希冀藉由此手冊提高督查效率及準確度。 為精進督察人員執法專業能力，提升打擊環保犯罪績效，本計畫協助督察總隊建置「科技執法教育培訓場域」，以模擬稽查現場實際場景，並融入過去稽查案例，製作空水廢等3D立體模組，透過互動元素，強化培訓場域授課臨場感，提升教育訓練效能，另外為讓環境執法人員能快速掌握稽查重點及建立科學工具運用基礎觀念，以提升執行環保污染案件之效率，本計畫完成2場次環境執法人員教育訓練及2場次2天一夜環境執法策略相關會議。 為有效且能真實、全面的紀錄完整稽查、蒐證過程，本計畫配合三區督察大隊完成3場次重點污染對象之環繞影像拍攝作業並製作3支3分鐘宣傳影片，配有音效及中文字幕。 為強化環境執法行控中心功能性，本計畫配合督察總隊業務需求，彙整各污染排放管制資料，完成11項管制資料可視化圖像之擴充及導入作業，另外也導入空品監測站及台61線路況等監控系統畫面於環境執法行控中心之顯示螢幕上呈現，以有助於督察人員能即時掌握管理資訊、樣態及現況。

空 氣 污 染 防 制 費 ， 污 染 源 勾 稽 比 對 ， 科 技 執 法

111年高風險空氣污染事業智慧勾稽實務應用暨建置科技執法教育培訓場域計畫-成果報告(定稿)公開版.pdf

15MB

期末成果報告(公開版)

2023/1/9 上午 12:00:00

The air pollution fee collection system has been in place for dozens of years. Most relevant operating regulations, billing systems, and inspection mechanisms have been established. Most business units have complied with the rules and paid the air pollution control fees by the law. However, in recent years, the Environmental Protection Administration (EPA) has actively promoted in-depth audits, where they used existing pollution source management system for cross-referencing and comparing while also applying technology tools to assist in collecting evidence. After that, it has been found that some unscrupulous vendors have made false declarations and falsified data in the air pollution fee reporting process to reduce the amount of air pollution control fees they are required to pay. This project applied the control data of existing pollution source control systems (air, water, waste, and toxic chemicals) to conduct cross-references, comparisons, and validation analyses among pollution control systems. This year, we checked the air pollution emission volumes in the primary industries for Volatile Organic Compounds emissions in five counties and cities, including Taoyuan City, New Taipei City, Taichung City, Kaohsiung City, and Tainan City, against the volumes reported by 1,104 business units. After compiling the statistics for the cross-referenced and compared items, a total of 30 business units were suspected to have under-reported or failed to report the air pollution emission volume. Since the number of abnormal items (number of entries) is significant, we included them in the high-risk follow-up list. Subsequently, we will provide the information to the environmental law enforcement officers of the three districts as a reference for the in-depth audit list. In addition, we conducted on-site audits with the assistance of the Environmental Management Center of the three districts. We obtained information, such as on-site purchase, sales, inventory records, and purchase invoices of the business units during the audits. We have completed the inventory of the reasonableness between the finance, tax, and sales accounts of 13 business units, the on-site purchase, sales, inventory records, and the air pollution fee reporting data. We have identified the abnormal list of 9 business units suspected to have under-reported or failed to report air pollution emission volumes. To make the inspection procedures consistent with the logic of cross-referencing and comparing, we have established a standard operating procedure for checking the accuracy of air pollution emission volumes and a practical handbook for auditing, cross-referencing, and comparing air pollution in the metal surface coating industry to provide a reference for inspectors in their audit operations. We hope that this manual will improve the efficiency and accuracy of inspections. To improve the professional ability of inspectors in law enforcement and enhance the performance of combating environmental crimes, we assisted the Bureau of Environmental Inspection in building a “education and training venue for law enforcement using technology,” which simulates the actual scene of inspection and incorporates past inspection cases to produce 3D modules of air, water, and waste, thereby reinforcing the sense of presence in training venues and enhance the effectiveness of education and training. In addition, we completed two training sessions for environmental law enforcement officers and two two-day meetings related to environmental law enforcement strategies to enable the environmental law enforcement officers to quickly grasp the key points of inspection while establish the basic concept of scientific tool usage as well as enhance the efficiency of environmental pollution law enforcement cases. To effectively and honestly record the complete inspection and evidence collection process, we cooperated with the three district branches, Bureau of Environmental Inspection, to complete three panorama filming sessions of the vital pollution persons and produce three 3-minute promotional videos with sound effects and Chinese subtitles. To strengthen the functionality of the Environmental Law Enforcement Control Center, we complied with the operational needs of the Bureau of Environmental Inspection to compile various pollution emission control data, complete the expansion and import the visualization images of 11 control data. In addition, we imported the monitoring systems for the air quality monitoring station and the road condition of route 61. We presented them on the Environmental Law Enforcement Control Center's display screen to help the inspectors grasp the management information, samples, and current situation in real time.

Air pollution control fee, pollution source cross-reference and comparison, law enforcement using technology