Care to explain how a revenue neutral shift in tax base changes who gets government assistance?
Of course:
1 - Tax Chinese items. -> Chinese items go up in price.
2 - Lower general tax with the benefits generated by (1) -> everyone has more money.
[However one must take into account that the money distributed by (2) is the same as the one generated by (1). Therefore]
3 - If an individual buys Chinese items for an exact value such as the tax (1) of those items equals the increase (2) of that individual's money, he ends just as rich as before both (1) and (2).
[However]
4 - If an individual buys more than those exact balance Chinese items, he'll be poorer, and if he buys less, he'll be richer. (as they'll pay for, respectively, a greater/smaller share of the the tax production while getting the same reduction)
[Also]
5 - Chinese items are cheaper than local items, otherwise the problem wouldn't exist in the first place.
6 - Poorer people will have a tendency to buy cheaper (both in price and quality) items because they are poor.
[In conclusion]
Poorer people will have a tendency to buy more Chinese items (6) and will thus become even poorer because of (4).
Richer people will have no need to buy Chinese items (6) and will thus become even richer because of (4).
Of course they'd both be only microscopically richer or poorer, but it's the accumulation of microscopic differences that create the gigantic gap.