環境資源報告成果查詢系統

固定污染源空氣污染防制費排放量管理策略及系統維護計畫

中文摘要 環保署秉持「污染者付費」之公平原則,依據空氣污染防制法第16條第2項規定授權,於84年公告「空氣污染防制費收費辦法」,並於84年7月正式推動空氣污染防制費(以下簡稱空污費)徵收制度,為進一步擴大減量誘因並符合污染源公平負擔之原則,自87年7月起實施第二階段空污費徵收作業。為方便業者申報及繳費,環保署陸續推動電子化申報、代收等多元化之便捷服務,並建立中央與地方分工管理執行架構,建立單一專責窗口,受理業者就近申報及諮詢,有效減少固定源申報資料重複提報之困擾,俾使徵收制度得以順利推展, 為落實固定源空污費污染管理與查核及提升排放資料管理效能,本年度主要工作重點包含:1.掌握排放量趨勢,提升數據之加值運用;2.執行外部稽核及建立源頭管制勾稽查驗機制;3.確保空污費會計帳目之正確性;4.強化申報暨審查平台功能及網路資訊安全防護機制。 在掌握排放量部分,本年度強化各環保機關對固定污染源空污費列管對象之管控機制,擴大橫向勾稽比對範疇,提供查證重點對象予環保局進行查核確認,成功新增納管未列管對象,此外亦定期整合污染物排放量,掌握各廠實際排放情形並傳輸至環保署公開平臺,落實資訊共享。 在監督查驗機制部分則定期針對空污費資料庫數據品質進行欄位完整性、法規一致性及數值合理性之檢核作業,並依據檢核結果執行114件地方環保局空污費申報案件之審查品質書面查驗及20家現場查核輔導作業,並完成物料供應鏈查核作業共享之溝通交流平台,提供跨縣市之物料供應鏈資訊勾稽比對,提升資料品質及內容正確性。 為確保空污費會計帳目之正確性,完成4季申報帳目憑證單據建檔、彙整及查核作業,並由會計師出具查驗報告。另為有效管理空污費逾期債權催收案件執行狀況,亦協助研擬「固定污染源空氣污染防制費逾期債權催收作業程序」,以作為標準化之作業規範參考。 在強化系統管理成效上,本年度因應整合管理系統之推動,完成排放量申審查系統及有害物種HAPs整合查詢功能之建置,並開發污染物種管制介面,提供自動勾稽申報結果功能,以利主管機關即時掌握轄內業者申報現況,此外亦持續強化資料庫軟體設施安全管理,確保系統之資訊安全。 經由空污費徵收所建立之資料庫,對於污染製程之活動強度、計量方式、防制設備、排放據數及徵收費額等均已詳細登載,為善盡管理之責,本年度已藉由不同系統間異質性資料來源運用大數據分析比對及污染源現場查證,提升資料品質與數據之可性度;深信其資料內容無論是對「總量管制政策」及「空氣品質改善維護計畫」,抑或中央主管機關研訂政策方針或減量策略,均能有所助益。
中文關鍵字 空氣污染防制費、申報系統強化、排放量資料管理、會計帳目查驗

基本資訊

專案計畫編號 EPA-106-FA12-03-A146 經費年度 106 計畫經費 10075 千元
專案開始日期 2017/03/27 專案結束日期 2017/12/31 專案主持人 黃怡嘉
主辦單位 空保處 承辦人 郭愛華 執行單位 康城工程顧問股份有限公司

成果下載

類型 檔名 檔案大小 說明
期末報告 EPA-106-FA12-03-A146 - 公開版.pdf 10MB 期末報告

Environmental Protection Administration, Executive Yuan

英文摘要 Based on the principle of the "polluter pays," the Environmental Protection Administration (EPA) announced the "Air Pollution Control Fee Collection Regulations" in 1995 as authorized on the basis of Article 16, Paragraph 2 of the Air Pollution Control Act Article, and formally initiated an air pollution control feecollection system in July 1995. In order to further expand air pollution reduction incentives and comply with the principle of placing a fair burden on pollution sources, the EPA has implemented a second stage of air pollution control fee collection starting in July 1998. To facilitate reporting and fee payment by companies, the EPA has gradually instituted a range of convenient online reporting and fee collection services, has established central government and local government management and implementation frameworks, and established a unified, dedicated service window. The EPA can conveniently accept companies' reports and provide consulting near at hand, which has effectively reduce the problem of redundant reporting of stationary pollution source data, and enabling the collection system to function smoothly. To ensure the effectiveness of stationary pollution source air pollution control fee pollution management and assessment, and enhance emissions data management performance, we have emphasized the following chief aspects during the year: 1. Management of emissions volume trends; enhancing value-added use of data; 2. Implementation of external audits and establishment of source control audit and inspection mechanisms; 3. Implementation of account checking work to ensure that the amount to be collected can be accurately determined; 4. Strengthening reporting and review platform functions and online information security mechanisms. With regard to the management of emissions volume, we have strengthened environmental authorities' control mechanisms for stationary pollution sources that are subject to air pollution control fees, expanded lateral checking and comparison categories, provided focal verification targets to environmental protection bureaus for audit and confirmation, and successfully added targets that have established hook-ups but are not yet subject to regulatory control. In addition, we have regularly integrated pollution emissions volumes, managed companies' actual emissions, and transmitted emissions data to the EPA's website platform in order to realize information sharing. With regard to supervisory and inspection mechanisms, to ensure high data quality, we regularly check the integrity, legal consistency, and numerical reasonableness of fields in the air pollution control fee database. In accordance with the results of checking, we have implemented 114 documentary inspections of local environmental protection bureau air pollution control fee report review quality, conducted on-site audit and guidance visits at 20 companies, and completed a communications platform for materials supply chain audit task sharing, which has allowed the audit and comparison of materials supply chain information spanning different cities and counties, and has improved data quality and content correctness. To ensure the correctness of air pollution control fee accounting items, we completed filing, compilation, and audit tasks for four quarterly report item documents, for which a CPA issued an attestation report. Furthermore, in order to effectively manage overdue air pollution control fee collection work, we assisted with the drafting of the "Stationary Pollution Source Air Pollution Control Fee Overdue Claim Collection Operating Procedures," which will provide standardized reference operating procedures. With regard to the strengthening of system management performance, in response to the promotion of an integrated management system, we completed establishment of an emissions volume application and review system and integrated hazardous air pollutants (HAPs) query functions this year, and also developed a pollutant type control interface providing automatic checking report results, which will facilitate competent authorities' real-time management of companies' data reports within their areas of jurisdiction. We additionally continued to strengthen security management of database software facilities in order to safeguard the system's information security. We relied on our air pollution control fee collection database to compile detailed records of the activity intensities, quantification methods, control equipment, emissions data, and collected fees for polluting processes. In order to fulfill our management responsibilities, we used big data analysis of data from heterogeneous data sources in different systems to compare and verify on-site pollution source checking results during the year, which has boosted data quality and reliability; We sincerely believe that the content of our data will provide great assistance to the implementation of the "total emissions control policy" and "air quality improvement maintenance plans," and will also help the central competent authority in drafting policy directions and reduction strategies.
英文關鍵字 Air Pollution Control Fee, System improvement, Emissions data management, Implementation of account checking operations