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