实现基本公共服务均等化是落实科学发展观的具体体现,是维护公平正义、建设和谐社会的内在要求,也是市场经济条件下服务型政府的基本职责。现行财税体制不完善是我国基本公共服务发展滞后的主要原因。必须深化财税体制改革,增强公共财政保障能力,发挥财政对缩小收入差距、促进基本公共服务均等化的有力作用。 To realize the equalization of basic public services is a concrete manifestation of implementing the scientific development concept, an intrinsic requirement of safeguarding fairness and justice, and building a harmonious society. It is also the basic duty of service-oriented government in a market economy. The current imperfect fiscal and taxation system is the main reason for the lagging development of basic public services in our country. We must deepen the reform of the fiscal and taxation system, enhance the ability of public finance to guarantee and give full play to the tremendous role of finance in narrowing the income gap and promoting the equalization of basic public services.