According to the economics theory and comparing the cost of financing between tax and social insurance premium, the policy that "everybody enjoys the primary health care" should be funded by tax.

Primary health care services for all and improvement of public health level are the important sign of improvement of people s living quantity,as well as the important target of a well-off society and the construction of socialist modernization.

In China,it is necessary to employ the notion in the development of rural and urban primary health care system.

The basic health care legislative work is of important social significance.

In order to recognize and do construction of the basic health care system for all residents in the urban and rural areas correctly and promote health reform and development,using summarizing and analyzing methods,practically and theoretically,we probe into the connotation,contents,methods,and put forward some proposals to the construction of the basic health care system for all residents.

The paper introduces the characteristics, contents and pre-condition of basic health care system.

This paper mainly researches into the relation and the differences between the basic health care system and primary health care.