Urbanization in the past does not highly emphasized on human-centered urbanization and China's internal urban dual structure has become more and more obvious. ANBOUND research team thinks that although the urbanization focuses on PPP financing model, which is a breakthrough compared to local land financing in the past. However, this financing model is skewed towards facilities construction and useless in local government’s expenses on the people. In this case, fiscal and taxation system reform are more urgent by restricts power, decentralizes financial resources and improves local taxation system. It is difficult to kick off human-centered urbanization if it lacks substantial policies.