Since 2019，China has strengthened its macro policies，responded to the downward pressure of the economy，consolidated and expanded the tax and fee reduction policies，and continued to adjust the national income distribution pattern. The share of capital reward and private enterprise income increased，while the share of labor compensation，government department income and financial institution income decreased. The distribution relationship between the central and local governments has been further changed，and the basic level public service ability has been improved. Affected by the epidemic，the growth rate of residents’ income slowed down，and the low-income residents were more affected，and the income gap of residents was widened. Under the new situation，the income distribution among departments should also adhere to the bottom line thinking. The distribution relationship among enterprises，government and residents should adhere to the bottom line of basic living needs，operations of market entities，and the normal functioning of primary-level governments. In the “14th five year plan”，we need to further improve the scientific wage level determination mechanism and normal growth mechanism，improve the mechanism of market evaluation factor contribution and distribution according to contribution，and increase redistribution adjustment. We should support the development of philanthropy，and improve the tax policies that encourage giving back to the society and helping the poor.