Tariff plays an important role in fiscal expenditure, and every citizen benefits from it. For example, the state will use the collected tariffs for education, medical care, national defense, scientific research, national key projects, and salary increases for civil servants.
The redistribution of tariffs, on the one hand, is to nationalize part of the value of import and export commodities through tariff collection, and then redistribute it to various departments, units and individuals of the country through fiscal expenditure; On the other hand, through the collection and reduction of tariffs, the distribution of interests of different industries and enterprises is artificially adjusted, which affects their production and business activities, thus regulating the flow of production factors, changes in production structure and economic development.
The redistribution function of tariff makes it have the function of regulating economy and protecting domestic infant industries. The function of tariff regulating economy is usually called economic leverage and macro-control. For example, tariff measures can be used to adjust the relationship between supply and demand in a commodity market and maintain the balance between supply and demand in the commodity market; You can also adjust the structure of import and export commodities; Adjust distribution and consumption. The protective function of tariffs is to raise the selling price of imported goods by levying tariffs, thus weakening their competitiveness with domestic products in the importing country's market and achieving the purpose of protecting domestic infant industries. Obviously, the protective role of tariffs plays an important role in developing countries at a certain historical stage.