水污染防治費徵收對事業污染減量與經濟影響之評估

Abstract

水污染防治策略可分為傳統的行政管制與配合採行經濟誘因制度。由歐美國家實行經濟誘因制度經驗顯示，將行政管制結合水污染防治費徵收之方式，能改善僅憑藉行政管制時，污染減量效果不彰之缺失。 國內以往關於水污費訂定之研究前置計畫，其所建議之費率依論證不同而異。本研究在考慮通貨膨漲情況與參考環保署費率訂定之方式下，獲得2003年至2005年之費率為920元/污染當量、935元/污染當量、950元/污染當量。 由於水污費第一階段之徵收對象為事業及工業區污水下水道系統，故本研究選擇水體水質與防治成本資料均較為齊備之事業，建立其水質濃度邊際防治成本曲線，以分析水污費徵收對事業之污染改善情況與經濟影響程度。 在污染改善情況方面，結果顯示水污費徵收反而會使食品製造業產生污染增量情形，而紡織業、製革業與化工業則會產生污染減量情形；在經濟影響方面，各事業所繳納費額占其毛利百分比均低於1％，顯示近年費率應可為徵收對象所接受。再藉由費率與國民生產毛額比值之方式，將各國費率作一比較，則我國該比值不偏低或偏高，顯示近年費率合宜。由於第一階段水污費之徵收對象尚包括工業區污水下水道，故本研究計算工業區污水處理廠之污染物處理成本，結果顯示對於工業區污水處理廠而言，水污費費率對其自行將污染情況改善之誘因較低。

The two strategies to prevent and treat water pollution problems are using administrational control or economical systems. From the experiences of European countries, those combine the above two strategies can improve the pollution-reduction effect, while using only administrational control can’t do so well. In Taiwan, there were many studies about the effluent charge, and the rate they suggested depend on their point of view. This study considers the inflating of currency and referring to the way how the Environmental Protection Administration decide the rates, then obtains the rates per polluting unit from 2003 to 2005 are 920NT, 935NT and 950NT accordingly. Because the levying objects at the first stage are industries and the sewer systems of industrial area, this study choose the industries with more complete data of water quality and pollution costs , then construct their Marginal Water Quality Abatement Cost curve to analysis and evaluate how much can the pollution-reduction improve, and the economical effect to those delivering effluent charges. The results show that the food-manufacturing industries will raise the amount of pollution, while the textile-manufacturing industries, leather-manufacturing industries and chemical plants will reduce it. And the effluent charge delivered by each kind of industries is lower than 1% of its gross profit, means that the rate may be accepted by those delivering them. By comparing with other countries comes to the results that the rates of recent years are suitable. Because the levying objects at the first stage also inclusive of the sewer systems of industrial area, this study calculate their cost to process pollution and shows that the rate has fewer attraction for them to improve pollution-reduction.