環境資源報告成果查詢系統

111年度土壤及地下水污染整治費審查及管理計畫

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。於110年11月12日復修正法規,增訂鼓勵事業自行處理事業廢棄物獎勵措施。自106年修法後,徵收對象由約4,000家增加至8,000家,徵收金額每年約10~12億元,開徵迄今徵收總額已達179.07億元。本年度執行成果如下: (一) 完成42,460件完整性案件及7,156件人工審查案件審理,經複審抽查,其差異案件比例為0.31%,顯示正確性高。 (二) 完成申請110年度60件投保環境責任險及預防工程退費案審理,退費金額約新臺幣1.41億元。 (三)完成320件現場查核(包含申請預防工程退費案),其中查核無誤案件計217件,申報錯誤及需補申報案件計103件。 (四)完成研析整治費徵收審理作業機制及修訂審理原則。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。 (五)完成研提徵收制度調整建議並評估衝擊及影響,及研擬基金財務管理建議。 (六)完成設置5線專線電話以供繳費人諮詢,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、審理查核

基本資訊

專案計畫編號 經費年度 111 計畫經費 27610 千元
專案開始日期 2021/01/25 專案結束日期 2023/03/24 專案主持人 何國華
主辦單位 土污基管會 承辦人 呂欣怡 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 1584C-成果報告(公開版).pdf 20MB 111年度土壤及地下水污染整治費審查及管理計畫_成果報告(公開版 )

2022 Management of 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. Subsequently, the regulations were revised on November 12, 2021, and incentive measures were added to encourage businesses to dispose of industrial waste on their own. Since the amendment in 2017, the number of fee-payers has increased approximately from 4,000 to 8,000 and an average of 1 to 1.2 billion NT dollars of remediation fee is collected each year. A total of 17.9 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 42,460 cases were audited for document completeness, whereas 7,156 cases were audited manually for correctness. For those cases audited for completeness, 0.31% 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. (II) A total of 60 refund applications for insurance purchases and pollution prevention projects in 2021 were completed , and the refund amount was about 141 million NT dollars was refunded. (III) 320 cases of on-site auditing were completed, which include the refund applications for pollution prevention projects Among the 320 cases, there were 217 correct declaration cases and 103 incorrect cases required for follow-up declaration to recover the unpaid fees. (IV) Completed the analysis of soil and groundwater pollution remediation fee collection and verification operation mechanism and revised verification principles. 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. (V) Complete the research and proposals for the adjustment of the collection system and assess the impact, and formulate financial management proposals for the fund. (VI) 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