Comparative Study Of Equalization Of Governmental Basic Public Services Between China And The U.S.

"Much starker choices-and graver consequences-in" period is a crucial decisive stage in our country to build a well-off society in an all-round way. Put forward in the 18th CPC National Congress, the overall implementation of equalization of basic public service will be achieved in 2020. A large number of theoretical research and practice show that the current level of basic public services among regions is out of balance, even in the different administrative districts within a same area. There is not only quite a long time before the realization of China’s overall goa, but also the absence of the social fairness, hindering the development of the regional integration process in our country. However, the level of basic public services in the United States, where local autonomy was promoted, convergence between different areas, providing a good reference samples. As the main body of supply, the government plays an important guiding role in the equalization of the basic public services. But the fundamental factor that decide the level of basic public service is the fiscal and taxation systems. So it is worthy of thinking deeply that how the U.S. and Chinese government provide the basic public service, what the differences is between them, how the China and the United States arrange the fiscal and taxation systems, how them influence the governmental supply mechanism, and how our country can achieve the equalization of basic public service among different regions. Based on the above issues, this study have important theoretical and practical significance.This paper conducts a comparative analysis on the equalization of governmental basic public services between China and U.S., from the perspective of the fiscal and taxation systems, and with an application of literature research, comparative analysis, and the combining of specification and empirical research. First, this paper presents the opposite effects of equalization of basic public services in China and the U.S., on the basis of the existing research achievement, and points out the differences in supply process and fiscal and taxation systems, the critical factors, at the same time. Secondly, a detailed comparative studies of three typical basic public services, basic pension, public health and public education, are conducted, including the institutional arrangements, the government financial burden, funds management mode, and differences are summarized. Secondly, in this paper, the fiscal and taxation systems of China and the U.S. are compared, in verify the similarities and differences in the account of the above and exploring the causes of the inequality of basic public services in China. Finally, on the basis of the above research, this article puts forward policy suggestions to accelerate the realization of the equalization of basic public services in China, from the view of the relationship of duty between central and local governments, devolved appropriately government financing, optimizing the transfer payment system, etc.