環境資源報告成果查詢系統

108年度土壤及地下水污染整治費審理計畫

中文摘要 我國環保署為籌募土壤及地下水污染整治費用,參採美國超級基金財源籌措方式,自90年11月起以指定公告物質方式,向製造者及輸入者徵收整治費,該項費用用於國內土水污染調查及整治,對環境保護之貢獻至鉅;由於早期徵收對象多以化學物質為主,費基主要偏重於石化業者,為反映繳費人要求收費更公平合理及非法棄置場現況,自100年7月起大幅度修訂徵收制度,除原有化學物質外,廣納鋼胚、煤、13項行業別產生之事業廢棄物、重金屬銅、鎳等徵收項目,使徵收費基更為擴大。嗣後,於105年12月30日復發布修正法規,自106年7月1日施行。新法取消13項行業別產生之事業廢棄物,改指定66項廢棄物代碼。徵收對象由約4,000家增加至7,800家,徵收金額每年平均約11.4億元,開徵迄今徵收總額已達150.1億元。本年度執行成果如下: (一)完成33,988件完整性案件及7,876件人工審查案件審理,經複審抽查,其差異案件比例約為0.40%,顯示正確性高。本計畫依據複審重審後,核發審理結果總差異金額相當低;申請107年度投保環境責任險及預防工程退費案計66件,退費金額約1.44億元。 (二)完成300件現場稽核(包含申請107年度預防工程退費案件共62件),其中稽核無誤案件計136件,申報錯誤及需補申報案件計164件。 (三)完成研析整治費徵收電子化精進措施,包括線上申請停止徵收整治費規劃、商工登記資料介接系統建置、電子收據可行性評估及功能規劃。此外,亦完成「土壤及地下水污染整治費網路申報及查詢系統」及「預算經費管理系統」精進功能。 (四)完成設置5線專線電話以供繳費業者諮詢,保持順暢溝通管道,並彙整業界對申報作業程序之問題,供未來政策修訂之參考。
中文關鍵字 土壤及地下水、整治費、審理稽核

基本資訊

專案計畫編號 經費年度 108 計畫經費 19500 千元
專案開始日期 2019/08/23 專案結束日期 2020/08/22 專案主持人 何國華
主辦單位 土污基管會 承辦人 洪豪駿 執行單位 環興科技股份有限公司

成果下載

類型 檔名 檔案大小 說明
期末報告 1374C-期末報告(定稿本)_本文(公開版)_壓縮.pdf 7MB

2019 Filing for and Verification of Statements of Soil and Groundwater Pollution Remediation Fees

英文摘要 To remediate the soil and groundwater pollution in Taiwan, the Environmental Protection Administration has begun to levy the soil and groundwater pollution remediation fees from the manufacturers and importers of officially declared substances in accordance with the amounts manufactured and imported by such enterprises in November of 2001. The remediation fee is used in the soil and groundwater investigations and remediation projects, providing undeniable benefits to environmental protection. Since the officially declared chemical substances are mainly organic substances, the remediation fee is mainly collected from the petrochemical industry. Therefore, the industry continued to claim that the fee sources should be more fair and reasonable. In response with the industries’ requisition and to reflect the current statures of illegal dumping sites, a new version of the collection regulations was implemented in July of 2011. Other than the originally regulated substances, steel, coal, copper, nickel, and industrial wastes from the specified 13 industries were added to the regulated substances. Afterwards, the revised regulations were promulgated on December 30, 2016 and implemented on July 1, 2017. The wastes from the specified 13 industries were canceled, and changed to the designated 66 wastes items and corresponding codes. After the revision, the number of fee-payers has increased approximately from 4,000 to 7,800 and an average of 1.14 billion NT dollars of remediation fee is collected each year. A total of 15.01 billion NT dollars of remediation fees had been collected since November of 2001. This year's execution results are as follows: (I) A total of 33,988 cases were audited for document completeness, whereas 7,876 cases were audited manually for correctness. For those cases audited for completeness, 0.4% of the cases audited manually for correctness were found incorrect by the second inspection team; showing minimal differences between the auditing team and the second inspection team. 66 cases of refund application for insurance purchases and pollution prevention projects in 2018 were filed this year. Among them, about 144 million NT dollars was refunded. (II) 300 cases of on-site auditing was completed, which include 62 cases of refund application for pollution prevention projects in 2018. Among the 300 cases, there were 136 correct declaration cases and 164 incorrect cases required for follow-up declaration to recover the unpaid fees. (III) Completion of the research and analysis of the electronic operation and improvement measures for the collection of remediation fees, including planning online application for cessation of the fee collection, the establishment of the business registration data interface system, the evaluation of feasibility of electronic receipts and the system function planning. In addition, the advanced functions of "Soil and Groundwater Pollution Remediation Fees Online Reporting and Inquiry System" and "Budget Expense Management System" have also been improved. (IV) 5 consultation hotlines were set up to maintain smooth communication channels. Collecting the industry’s problems in reporting operational procedures for reference to future policy changes.
英文關鍵字 Soil and groundwater, Remediation Fee, Auditing