Abstract: Based on the provincial panel data from 2007 to 2017, this paper constructs the evaluation index of basic public service supply, evaluates the level of basic public service supply in different regions by using the entropy method, and measures the impact of basic public service supply on the consumption gap between urban and rural residents by using the dynamic panel data model. The results show that the supply of basic public services is related to the consumption gap between urban and rural residents. Increasing the supply of basic public services can significantly narrow the gap. Improving the level of urbanization and the proportion of financial expenditure and the income gap between urban and rural residents are not conducive to narrowing the gap, while improving the level of economic development and optimizing the industrial structure are conducive to narrowing the gap. At the same time, there are obvious regional differences in the impact of basic public service supply and other factors on the consumption gap. In order to further narrow the consumption gap, we should pay attention to the differences in the supply of basic public services between urban and rural areas, rationally increase the proportion of fiscal expenditure and optimize the expenditure structure, explore new supply mechanisms, improve the bias of government input, and gradually realize the equalization of the supply of basic public services between urban and rural areas.