EPA-98-FA12-03-A204

098

26,810 千元

2009/08/06

2010/12/31

黃一鈺

空保處

郭愛華

康城工程顧問股份有限公司

化學物質管理

空氣污染防制費;徵收制度;監督

Air Pollution Control Fee;Collection system;Supervision

黃旭岱；宋國安

黃怡嘉

02-29631668#

yicha@camec.com.tw

第二階段空氣污染防制費開徵至今已逾10年，相關徵收制度及配套措施均已建制完成並順利運作，為整合空氣污染管制相關工作，提昇便民服務，環保署自96年7月將空污費徵收相關之申報、核算業務陸續移轉縣市主管機關執行，期藉由中央與地方權責分工之調整，俾使徵收制度因時制宜。 為強化外部稽核之管制機制，本計畫就縣市環保局空氣污染防制費作業品質進行查驗與成效評鑑，協助研修查核標準作業程序及建立相關審查表單，辦理縣市環保局徵收審查作業實地輔導、教育訓練及審查技術轉移等，而具體成效可由縣市評鑑平均分數自97年之87分提昇至99年之95分，顯示審查品質及內容之正確性明顯改善。有關縣市環保局空氣污染防制費審查結果之抽件複查作業，本計畫共完成3,572家次複審及216場次現場查核作業，針對申報錯誤者追繳金額達57,020仟元，有效掌握污染源實際排放量。為維護徵收制度之公平原則，本計畫並協助各縣市辦理未申報業者催繳作業，經催繳後完成補繳件數為988件，追繳金額為1,608仟元。此外，亦持續進行固定污染源空氣污染防制費徵收帳目核對作業，針對查核所見之會計疑義帳目辦理補正並追蹤後續更正事宜，確保徵收金額之正確性。 為延續空氣污染防制費徵收作業執行之優良成效，建議應持續強化監督查核機制、辦理審查經驗及技術之轉移、督促縣市環保局加強納管應徵收對象管制、落實污染源排放量掌握及完備帳目查驗機制等，期能提昇作業品質，落實經濟誘因管制策略，將整體徵收查核成果回饋至空氣品質改善之終極目標。

空氣污染防制費;徵收制度;監督

EPA-98-FA12-03-A204.pdf

8MB

2011/3/1 上午 12:00:00

The introduction of second phase air pollution control fee has been more than ten years, and the related collection system and supporting measures have been established completed and operated smoothly. In order to integrate the related works of air pollution control management and enhance the convenience of services, EPA had transferred the related reporting and accounting businesses gradually to the authorities of county and city for implementation since July 2007. This aims to make collection system more flexible by adjusting of the responsibilities for central and local government. In order to strengthen the control mechanisms of the external auditing, this project is planning to check and evaluate the performance of county and city EPA’s air pollution fee operation qualities, and assist to study and revise the standard operating procedures to build up related reviewing form, transact on-site counseling, educating and training, and reviewing technology transferring for the county and city EPA. The specific results can be told by the average evaluation scores of county and city raise from 87 points in year 2008 to 95 points in year 2010, indicating there are significant improvement in the quality of reviewing and accuracy of the content. Regarding to the selective double-checking businesses for the reviewing results of county and city air pollution fee, this project had accomplished 3,572 cases of double-checking and 216 times on-site checking operations, and asked the reporters who made mistakes to recover the amount up to $ NT 57,020 thousands, predominate the actual emissions of pollution sources effectively. In order to keep the fairness principle of air pollution fee collection system, this project had also assisted the counties and cities to call the payment from the industries who didn’t declared, the industries had completed the payment are 988 cases after calls, and the amount recovered is $ NT 1,608 thousands. In addition, the EPA still continue to do account checking for stationary sources air pollution control fee collection operations, ask for correlation of doubt account and to track the following up, and this is to ensure the accuracy of the amount collected. In order to maintain the good operating results of air pollution control fee collection, we suggest that we should continue to strengthen the mechanism of supervision and inspection, experience of reviewing transacting and technology transfer, and supervise the county and city EPA to strengthen the management of subject which is ought to collect, implementation of the pollution source emission amount control and completion of account checking mechanism. This aim is to increase the quality of operation and implementation of the control strategies for economic incentives, feedback the overall results of collection reviewing to the ultimate goal of air quality improvement.

Air Pollution Control Fee;Collection system;Supervision