With a solid foundation of law, the equalization of sport public service is to seek social justice and guarantee the sport fight of the public. There being a close relationship between sport public service and public fiscal system, the former is to realize and deepen the publicity and function of the latter within the area of sport, while the latter is to guarantee and improve the equalization of sport public service. The major causes in public fiscal system which lead to the inequalization of sport public service lie in the irrational allocation between sport administrative power and fiscal p...