It is necessary because within a single nation, different local governments take in different amounts of revenue due to their unique geographic, environmental, and economic conditions. The central government cannot sit idly by while people in certain areas are unable to enjoy basic government services, so it uses various means to alleviate revenue shortfalls where they exist. The Tax Redistribution Fund is one such method.
一個國家中，不同縣市因為地理、自然環境、與工商發展條件會有不同的財政收入，但是政府不能讓人民因生活在不同地區而無法享受政府提供的基本服務，中央就以一些方式來彌補這樣的缺失，統籌分配稅款就是調勻各縣市差距的一種辦法。