環境資源報告成果查詢系統

水污染防治費申報繳費審核及管理計畫

中文摘要 108年徵收家數為11,528家,其中事業及工業區污水下水道系統為5,460家,畜牧業為5,744家,其他指定地區或場所專用污水下水道系統為324家。108年徵收總金額新臺幣約4億6,618萬元,其中事業(不含畜牧業)及工業區專用污水下水道系統申繳金額約3億4,203萬元,占總費額之73.4%;畜牧業約1億1,927萬元,約占總費額25.6%;其他指定地區或場所專用污水下水道系統約487萬元,約占總費額1.0%。 在排放量變化方面,水污費開徵迄今COD及SS排放量均呈略減趨勢。各項金屬項目申報家數以銅、鎳及總鉻申報家數最多,約為1,550~1,650家,其餘重金屬申報家數約為980~1,230家之間。重金屬項目除總鉻及總汞外,其餘項目之排放量大致呈下降趨勢。 本計畫勾稽水污費申報、水污染許可管制、定期檢測申報等環境資料庫資料,持續檢討現行審查機制及通過初審之判定原則,初審通過率由45%提升為55%,可兼顧提升審查效能、降低行政稽徵成本及維護徵收公平性之原則。本計畫共計完成2,806家、8,844件申報案件複審作業(其中包含561家由各縣市提出停徵結算申請案件),並完成164家現場查核作業;依據複審及現場查核結果,可催補繳金額約達2,907萬元。 本計畫根據標準作業程序每週彙整相關帳目憑證單據,並執行帳目核對及補正作業。核對後發現2家事業有重複繳費、有2筆匯款單與電子資訊流不一致,與代收金融機構確認後,已辦理相關補正作業,並委託會計師執行水污費帳目查核及出具專業查核報告(共2期)。 本計畫配合法規修正及管理需求,擴充新增停徵結算申請案系統、新增主管機關查核檢測值查詢功能、新增申報案件複合查詢、新增批次下載功能及完成改版宣傳網站為響應式設計(RWD)。本計畫並協助研提收費辦法修正建議、提供提供水污費徵收作業專業技術與實務諮詢、申報輔導等相關工作。
中文關鍵字 水污染防治費、申報案件審查、污染減量及水質改善、申報暨查詢系統

基本資訊

專案計畫編號 EPA034108037 經費年度 108 計畫經費 13522.195 千元
專案開始日期 2019/08/12 專案結束日期 2020/07/31 專案主持人 李任翔
主辦單位 水保處 承辦人 廖佩茹 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 EPA10837F-(正式報告)(EPA).pdf 17MB EPA10837F-(正式報告)

Examination and Management Project for Water Pollution Control Fee Operation

英文摘要 Among the 11,528 firms from which fees were collected in 2019, 5,460 had enterprise and industrial area sewage systems, 5,744 were livestock operations, and the other 324 firms had special sewage systems for designated areas or premises. A total of NT$466,180,000, in fees was collected in 2019, of which enterprise (not including livestock operations) and industrial area dedicated sewage system application fees totaled approximately NT$342,030,000, which accounted for 73.4% of the total; fees from livestock operations totaled approximately NT$119,270,000, which accounted for 25.6% of the total; and fees from other firms with special sewage systems for designated areas or premises totaled NT$4,870,000, which accounted for 1.0% of the total. With regard to changes in discharge volume, minor decreases in both COD and SS discharge volume have occurred since the start of water pollution fee collection. Among firms reporting metals operations, those reporting copper, nickel, and total chromium were most numerous, and numbered 1,550-1,650, with firms reporting other heavy metals operations numbering approximately 980-1,230. The discharge volume of heavy metals apart from total chromium, arsenic, and total mercury generally displayed decreasing trends. This program's cross checking of environmental database data, including water pollution fee reporting, water pollution permit controls, and regular inspection and testing reports, assisted the continued examination of existing review mechanisms and principles for initial review decisions; the initial review passing rate increased from 45% to 55%, and this work also helped boost review performance, reduce administrative taxes and costs, and maintained the fairness of fee assessment. This program performed a second review in a total of 8,844 reporting cases involving 2,806 firms (including 561 firms for which a city or county submitted a stop fee settlement application), and completed on-site checking work for 164 firms; request for make-up payments totaling approximately NT$29,070,000, may be made in accordance with the results of second review and on-site checking work. This program collected accounting voucher documents on a weekly basis in accordance with standard operating procedures, and performed accounting item verification and correction tasks. Verification led to the discovery that 2 enterprises paid duplicated fees, and 2 remittance notes were inconsistent with electronic information flows; after confirmation with the financial institutions involved, corrective actions were taken in these cases, and a CPA engaged to perform checking of water pollution fee accounting items and issue professional checking reports (for 2 quarters). In response to legal revisions and management needs, this program added a stop fee settlement application system, a competent authority test value checking query function, a reporting case second review query function, and a batch download function, and completed the responsive web re-design (RWD) of the awareness website. This program also assisted in the proposal of recommendations for the revision of fee collection regulations, provided consulting concerning water pollution fee assessment technologies and practice, and offered guidance concerning reporting.
英文關鍵字 Water Pollution Control Fee、declaration case review、pollution reduction and water quality improvement、Declaration and Inquiry System