To amend the soil and groundwater pollution remediation fees levy system tending to rationality and equity, this project reviewed the current levying system in diverse aspects and gave the suggestions of system modification expected to implement in further days. Based on the standpoint of social planer, the cost-benefit analysis (CBA) and economic impact analysis (EIA) are adopted to measure the performance efficiency of current levying system and impacts on responsible enterprises. The total remediation cost and benefits of controlling pollution sites were estimated under CBA framework and these results not only help policy makers to realize the possible further levying scale of soil and groundwater pollution remediation fees, but the social welfare improvement caused from remediation actions. Furthermore, the EIA assessed the positive and negative impacts of current levying system on both aspects of social planer and responsible enterprises. The results showed that the current levying system has net positive impacts on social planer point of view. However, for responsible enterprises, the results also pointed out that the negative impacts concentrate on some parts of responsible enterprises rather than distributing with equity under current levying system. Taking into account all the points mentioned above, this project finally proposed a revised framework of levying system with the concept of fairness. The proposed framework integrated the fairness principles of equity, responsibility, and capability and could be applied to both on responsible enterprises selection and fee rate adjustment. Since construction of a soil and groundwater pollution remediation fees levy system accommodating rationality and equity is the objective of policy, the proposed framework is expected to facilitate the further work on it.
