| 英文摘要 |
Since the collection of Stationary Source Air Pollution Control Fees (hereinafter referred to as “Air Pollution Control Fees”) began in Taiwan, the relevant collection systems and ancillary measures have been put in place and are operating smoothly. In order to realize the integration of air pollution management work, in July 2007 the Environmental Protection Administration (EPA) began to gradually transfer responsibility for the implementation of Air Pollution Control Fee collection operations to the competent authorities at special municipality and county/city level, using this adjustment of the division of responsibility between the central government and local government authorities to enhance the efficiency of implementation. Reflecting this aim, the main work items included in this plan were as follows: enhance the quality of management of Air Pollution Control Fee declaration and auditing operations; implement review regarding revision of the methods used to calculate emissions; collate and compile statistical data regarding emissions; audit accounts; maintain and upgrade Air Pollution Control Fee system functions; and provide consulting and guidance services, etc.
In the current fiscal year, auditing of the Air Pollution Control Fee Review Database has already been completed; following the completion of validation on the quarterly data for 53,208 firms, and submission to the various Environmental Protection Departments for the making of any necessary amendments, the overall level of compliance has been substantially enhanced. Also in the current fiscal year, a total of 20 site visits to local government Environmental Protection Departments were completed, along with 30 site visits to public and private-sector facilities by experts specially invited to perform the visits; on the basis of the actual on-site pollution emissions status, recommendations for improvements were put forward in relation to production process optimization, gas collection measures, preventive equipment, etc. In order to more accurately reflect actual pollutant emissions, in the current fiscal year on-site surveys were completed at 165 public and private-sector facilities, and review was completed on 70 emissions coefficients. In addition, two discussion meetings were held, so as to create an opportunity to hear relevant industry associations’ suggestions regarding plan amendments, which in turn can serve as a reference for future revision of emissions coefficients by the EPA.
Collation of historical data on the volume of SOx and NOx emissions for which Air Pollution Fees have been collected shows a downward trend. In terms of overall emission volume, as of 2018, SOx and NOx emissions had fallen by 69% and 42% respectively compared to 1999. Following the promotion of the adoption of differential seasonal rates in order to encourage voluntary emissions reduction and improved preventative measures by firms, which began in October 2017, analysis of quarterly emissions volume data for the three-year period starting in the year prior to the commencement of promotion of differential seasonal rates (i.e. the year 2016) showed that there had been a 22% reduction in SOx emissions, a 15% reduction in NOx emissions, and an 11% reduction in VOC emissions. To ensure the correctness of air pollution control fee accounting items, filing, compilation, and audit tasks were completed for declaration item evidences for all four quarters, for which a CPA issued an attestation report, verifying the correctness of the amounts received by the fund. In addition, in order to provide a more convenient operating environment for firms that are required to submit declarations, and to establish a systematic management framework and enhance the efficiency of implementation of controls by the competent authorities, the current fiscal year also saw the continued implementation of IT system maintenance and management and the expansion of system functions, including the development of an online QA/QC verification mechanism and the development of a comprehensive search function, thereby making it possible to provide system users with higher quality, more convenient services.
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