Tariff is a kind of tax that targets import and export goods. The specific provisions on tariff collection are not formulated by the State Administration of Taxation, but by the Customs. Among them, the functions of tariffs include the following:

1, safeguard national sovereignty and economic interests;

2. Protect and promote the development of domestic industrial and agricultural production;

3. Regulating the national economy and foreign trade;

4. Raise national fiscal revenue. The influence and significance of tariffs are: every country will levy certain taxes on imported and exported goods according to their types and values. Its function is to raise the price of imported goods through tax collection, reduce their market competitiveness and reduce the adverse effects on domestic products in the market; Tariff has the function of protecting the domestic production industry, and it also has an impact on the employment rate. Generally speaking, tariffs are strengthened, commodity prices rise, consumption power decreases, and employment rate declines; Because big countries can influence world prices, the net effect of the cost and benefit comparison of tariff collection obtained from local equilibrium analysis is different from that of small countries.

Legal basis: Article 3 of the Law of the People's Republic of China on Administration of Tax Collection.

The collection and suspension of taxes, as well as tax reduction, exemption, tax refund and overdue tax, shall be implemented in accordance with the provisions of the law. If the law authorizes the State Council to do so, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.