環境資源報告成果查詢系統

固定污染源硫氧化物及氮氧化物空氣污染防制費徵收作業監督、查核暨管理計畫

中文摘要 本年度的計畫內容為對環保局進行監督考核、教育輔導、政策研擬、成效評估及中大型固定污染源應繳空污費之查核等作業。 在提升空污費徵收作業品質方面,建立空污費徵收作業內部稽核機制及監督查核標準作業程序;至環保局進行空污費輔導作業50場、進行302件空污費審查查驗作業、工廠現場查核輔導33場及空污費相關作業之座談會3場與檢討會1場、進行環保局空污費資料庫品質稽核,有效達到最佳之空污費作業品質。 在確實掌握污染源排放量方面,建立審查及查核作業標準作業程序、對環保局辦理1場CEMS法規及實務應用說明會、執行「CEMS案件」之複審322家季數,現場查核25家,其中RATA抽測8家,電位查核比對17家,追繳金額為15,715千元。 在執行帳目查核作業方面,執行97年會計查核、建立無須繳費結算、停徵及限期補繳之作業程序,並辦理3場教育訓練,有效確使環保署與環保局分配空污費基金。 在檢討及分析空污費方面,97年網路申報率達50%,明顯較95年提昇,而徵收空污費有效促使污染源裝設防制設備,96年費率修正使制度更合理化。 在維護網路系統方面,配合法規修正網路申報及查詢系統、新增揮發性有機物空污費網路申報功能、辦理3場空污費網路申報教育訓練,有效擴大網路申報成效。 建議未來應持續強化內稽與外稽作業機制、督促環保局加強宣導網路申報、加強應繳空污者查核工作、整合第二階段揮發性有機物申報系統、持續設置諮詢窗口及強化空污費制度完整性,以提升徵收作業品質。
中文關鍵字 空氣污染防制費,硫氧化物,氮氧化物

基本資訊

專案計畫編號 EPA-97-FA12-03-A172 經費年度 097 計畫經費 19500 千元
專案開始日期 2008/06/04 專案結束日期 2009/06/03 專案主持人 宋國安
主辦單位 空保處 承辦人 郭愛華 執行單位 中興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 EPA97FA1203A172.pdf 80MB [期末報告]公開完整版

The project of audit and supervision in Sulfur Oxides and Nitrogen Oxides of Air Pollution Control Fee for Stationary Pollutant Sources.

英文摘要 This project was to provide services on supervision, review, educational guidance, policy development, performance evaluation on air pollution control for sulfur oxides and nitrogen oxides conducted by EPB, and inspection and review of payable air pollution control fees of middle and large-scale stationary pollution sources. On the aspect of enhancing the collection of air pollution control fee, this project established an internal audit system and a SOP for supervising air pollution control fees levy, implemented 50 counseling sessions of air pollution control fee levy for EPB, reviewed 302 cases of air pollution control fees levy, assisted in 33 counseling sessions of on-site inspection activities, held 3 seminars and 1 review meeting relevant to air pollution control fee, carried out the quality audit of the database of air pollution control fee. As for keeping informed of the exact amount of pollution emission, this project established the SOPs for reviewing and supervising operations and on-site audit procedure, held 1 presentation of CEMS regulations and case study applications for EPB, conducted 322 CEMS repeated review cases, carried out 25 on-site auditing cases, in which 8 randomly selected cases were audited by Relative Accuracy Test Audit (RATA) and 17 cases were audited by potential audit comparison, resulting in pursued fee collection of NTD 15,715,000. As for account auditing, this project implemented account auditing for 2008, established the operation procedures for waiving of air pollution fee levy, levy stopping and the pursued payment within time limit, and held 3 training sessions, in order to effectively allocate the funds of air pollution control fee for EPB and EPA. As for the review and analysis of the database of air pollution control fee, the ratio of on-line declaration in 2008 reached 50%, which is higher than 2006. Besides, the levy of air pollution control fee has efficiently promoted the installation of pollution control equipment, and the amendment of the rate of pollution control fee in 2007 has made the system more reasonable. As for the maintenance of the on-line declaration system, this project changed the on-line declaration and query systems, added the new function of volatile organics on-line declaration. In order to promote on-line declaration, 3 training sessions were held. Included in the project recommendation are to continuously strengthen the internal and external audit mechanism, urge the EPB to promote on-line declaration, enhance the audit of air polluters, integrate the second stage of VOC declaration system, set up advisory service center, and strengthen the integrity of the air pollution control fee levy system, in order to enhance the efficiency of fee levy.
英文關鍵字 Air Pollution Control Fee,SOx,NOx