The implementation of the step tariff policy is the main means and way to reduce the cross-subsidy of residential electricity price and realize the precise sub- sidy. Firstly, we draw a conclusion that the universal service and the internalization of environment cost of electricity consumption not only are justifications for the reason- able existence of cross-subsidy, but are important bases for the reasonable goal of im- proving the current situation of cross-subsidy through the ladder pricing from research on rationality theory. Then, the paper uses the data of TianJin for evaluation, and f...