Abstract: From the primary distribution, China's labor income share has been improved in recent years, but the actual wage level is disadvantageous to the workers. From the secondary distribution, the income of the residential sector accounted for about 54% of national income, still far from reaching a reasonable level. Nearly one-third of the residents 'income has become uncontrollable due to tax payments. From the income gap of residents, the Gini coefficient of our country has been hovering in high position. To establish a reasonable distribution order, we need to give full play to the decisive role of the market, so that all kinds of factors to achieve a reasonable return. We need to rationalize the income gap so that the fruits of economic growth benefit the entire population better. In order to reverse the disadvantage of workers, the starting point of personal income tax should be greatly increased, and the average wage should be pegged to achieve annual automatic adjustment.