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EPA-099-g104-02-217

099

4,800 千元

2010/03/12

2010/12/31

曹曼俊

水保處

湯依絲

康城工程顧問股份有限公司

水質保護

水污染防治費、水污染防治基金、產業衝擊、配套措施

Water Pollution Control Fees, Water Pollution Control Fund, Impact on Industry, Ancillary Measures

曹曼俊

02-27849899#506

cambridge@camec.com.tw

本計畫執行期間自民國99年3月12日起至99年12月31日止，主要目的為依列管事業之排放水質、水量資料及95年度發布之水污染防治費收費辦法內容為基礎下，推估水污費應繳費額，據以評估產業衝擊，研擬因應措施，並進而檢討建立我國水污染防治費徵收制度。同時，參考國內已開徵之空污費、土污費、廢棄物清除處理費等作業經驗，建立水污費徵收作業方式及相關配套措施，期能於水污染防治基金預算經立法院審議同意後，順利辦理水污費開徵作業。經本(99)年度執行結果，已依98年度水污染源管制資料管理系統之列管事業、工業區污水下水道系統之管制資料，完成掌握水污費於起徵第一年之列管家數約11,000家，推估第一期(半年)應繳費額約為新台幣1.43億元；並蒐集國內外環境稅費徵收制度及作業經驗，研擬降低產業衝擊之因應措施，完成「水污染防治費收費辦法」修正草案，訂定「中央與地方分配原則」及「水污基金收支、保管及運用辦法」，並辦理法制作業之預告、公聽研商會程序，使徵收制度更臻完備。此外，完成建立水污費徵收作業之標準作業程序及申報書表、研訂水污費委託金融機構代收作業方式、中央與地方權責分工、研擬水污染防治費申報審查資料管理系統架構及完成製作水污費徵收制度宣導網站等相關配套措施，期於水污染防治基金預算通過後，順利辦理各項徵收作業。

水污染防治費、水污染防治基金、產業衝擊、配套措施

EPA-99-G104-02-217 (公開版).pdf

14MB

2011/3/1 上午 12:00:00

This project was implemented over the period from March 12 to December 31, 2010. The main objective of the project was to estimate the amount of water pollution control fees payable, on the basis of controlled industry effuent water quality, water volume data, and the regulations governing collection of water pollution control fees (published in 2006), with the aim of appraising the impact of water pollution control fees on industry, and facilitating the formulation of response measures, while also providing the basis for a review of Taiwan’s water pollution control fees collection system. We also examined Taiwan’s experience with other types of pollution-related fees that were already being collected, including air pollution fees, soil and groundwater pollution remediation fees, waste clearance and treatment fees, etc., to support the formulation of fee collection methods and ancillary measures for water pollution control fees, so that collection of water pollution control fees can proceed smoothly once the Water Pollution Control Fund budget has been approved by the Legislative Yuan. As regards the results achieved in FY2010, using FY2009 data for the number of enterprises covered by the water pollution source control data management system, as well as industrial district waste water evacuation system data, we were able to determine that the number of enterprises subject to water pollution control fees in the first year of fee collection will be approximately 11,000 firms; we estimate that the total amount of water pollution control fees payable during the first collection period (i.e. the first six months) will be approximately NT$143 million. We also examined the experience of both Taiwan and other countries in the operation of environmental tax collection systems, formulated measures to reduce the negative impact on industry, and completed the revised draft version of the Water Pollution Control Fee Collection Regulations. In addition, we formulated the Directions for Central and Local Government Allocation of the Water Pollution Control Fee and the Regulations For Revenue and Expenditure,Safekeeping and Utilization of the Water Pollution Control Fund, and decided on the procedures for regulatory operations announcements and public hearings, to help ensure that the fee collection system is as comprehensive as possible. We also formulated standard operating procedures and reporting forms for water pollution control fee collection operations, drew up operational procedures for outsourcing the collection of water pollution control fees to financial institutions, prepared a proposed division of responsibility between central and local government authorities, formulated the architecture for the water pollution remediation fee report review data management system, and completed the establishment of the water pollution control fee collection guidance website, along with various other ancillary measures. It is anticipated that these achievements will undertake the various aspects of water pollution control fee collection smoothly once the Water Pollution Control Fund budget has been approved by the Legislative Yuan.

Water Pollution Control Fees, Water Pollution Control Fund, Impact on Industry, Ancillary Measures