Abstract: Based on the summarization and analysis of basic public service gap between Beijing， Tianjin and Hebei, this paper points out that the imbalanced allocation of financial resources, manpower and material resources in the public service field, together with the poor ability in regulating and controlling fiscal and taxation system lead to a cliff gap of Beijing，Tianjin and Hebei basic public service, hindering the coordinated development of this area. To narrow the basic public service gap of Beijing，Tianjin and Hebei, and promote the equitable access to basic public service in this area, we must deepen the reform of the finance and taxation system, clarify the relationship between the central and local governments in powers as well as expenditure responsibilities, complete the income division system as well as the financial regulation system between the central government and local government; we also have to improve the tax sharing mechanism of cross district investment and the regional ecological compensation mechanism, and strengthen the financial cooperation and public service projects cooperation of Beijing, Tianjin and Hebei.

Key words: BeijingTianjinHebei region, basic public service, public resources, financial system