Objective: To investigate the health resources utilization efficiency from a new perspective of the end-of-life medical costs in advanced cancer patients, estimate the method of calculating the price range for medical service package in community health service center. Methods: Based on the medical cost of cancer patients in final year of the end of life, this research designs the payment standards and referral policy of palliative service package, set payment criteria for bi-directional referral between high leveled hospitals and community medical institutions. Results: With the new medical service package policy and its payment criteria, maintained the same level of medical service quantity, the total medical cost will save more than half. Conclusions: This study is based on accuratly budget calculation of end-of-life costs, it has a great significance for the implementation of classified diagnosis and treatment policy. This article makes suggestions for the proper price range of health service package.