環境資源報告成果查詢系統

空氣污染防制費制度管理計畫

中文摘要 環境部自民國84年開始徵收空氣污染防制費(以下簡稱空污費),其中固定污染源空氣污染防制費(以下簡稱固定源空污費)之審查業務於民國96年委辦地方環保局執行,而移動污染源空氣污染防制費(以下簡稱移動源空污費)之審查業務由環境部辦理。為持續改善空氣品質,本計畫配合環境部持續推動空污費之法規制度修正、審查稽核與數據品質管理等,相關成果依固定源與移動源說明如下。 在固定源空污費執行成果主要包括完成收費費率修正公告,主要新增加一個級距費率、調整有害物種費率與修正燃燒塔費率;另滾動式檢討防制設備減免與獎勵辦法及排放係數等法規制度。而在審查稽核方面,則完成執行地方環保局與公私場所訪視與輔導作業並篩選審查案件進行外部稽核作業,另辦理說明會與編撰訓練課程教材,提升審查人員專業能力與審核一致性。在數據品質管理方面,則配合法規公告修訂內容精進系統功能與依據資安要求檢核系統各項指標強化操作環境,落實資安防護機制,並確保申報帳目正確性,完成會計師查證與審核作業。 在移動源空污費執行成果主要包括將收費費率納入成分管制標準與物價因子評析,期藉由經濟誘因使業者改善油品。在審查稽核方面,完成移動源空污費審查、現場查核與撥交地方環保局事宜,並確保申報帳目正確性,完成會計師查證與審核作業。而數據品質管理方面,完成申報系統維護與系統弱點掃描,落實資安防護機制。
中文關鍵字 空氣污染防制費、排放係數、查核管理

基本資訊

專案計畫編號 經費年度 112 計畫經費 19000 千元
專案開始日期 2023/02/24 專案結束日期 2023/12/31 專案主持人 陳辰菖
主辦單位 環境部大氣環境司 承辦人 謝知行 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 112AA069.pdf 31MB

Air pollution control fee system management project

英文摘要 The Ministry of Environment (MOENV) has collected the air pollution control fees (hereinafter referred to as "APCF") since 1995. The MOENV delegated the review work of the APCF for stationary pollution sources to the local environmental protection bureaus in 2007, while the MOENV reviewed the APCF for mobile pollution sources by itself. To continuously improve air quality, this project cooperated with the MOENV in amending the collection regulations of APCF, auditing, and data quality management. The relevant outcomes for stationary and mobile pollution sources are shown as follows. For the main outcomes related to the APCF for stationary pollution sources, the "Rates of air pollution control fee of stationary sources" was amended, including the addition of a new tier and adjustments of rates for hazardous substances and flare tower. Furthermore, this project reviewed the regulations governing fare deduction and incentives for air pollution control equipment as well as developing local emission factors. Regarding review and audit, several tasks were implemented, including the on-site guidance to the local environmental protection bureaus and premises and external audit on selected review cases. By holding the workshops and editing the training course materials, efforts were made to enhance the professional capabilities of dedicated air pollution control personnel and the consistency of audit. For data quality management, this project also improved functions of fees reporting system following the latest regulations, reduced vulnerability to cyberattacks, and ensured the accuracy of fees accounts audited by an accountant. For the main outcomes related to the APCF for mobile pollution sources, the "Amendment to the standards for the composition of mobile pollution source fuels" and price factors were taken into consideration for the fee rates, which will provide an economic incentive for fuel producer to improve fuel quality. Regarding review and audit, the following tasks were finished, including reviewing the reporting data of fees for mobile pollution sources and on-site audits. This project also assisted the MOENV in allocating the funds collected from mobile pollution sources to the local environmental protection bureaus. The accuracy of fees accounts was ensured by auditing with an accountant. For data quality management, the maintenance of reporting system and vulnerability scanning were both finished.
英文關鍵字 Air Pollution Control Fee, Emission Factors, Management Auditing