This report mainly reviews and analyzes the theoretical development，policies and actions，and reform achievement of wage income distribution since the 18th National Congress of the Communist Party of China （18^th NCCPC），puts forward systematic ideas in response to the current new challenges. Since the 18^th NCCPC，the CPC Central Committee and the State Council have promoted continuous development of wage income distribution theories，and made comprehensive plans for deepening reform of the income distribution systems. The policies of wage income distribution are being improved，and the innovations in wage income distribution systems have made progress. Wage income of workers has maintained rapid growth，the gap of wage income distribution has gradually narrowed，and the structure of wage income distribution has shown a positive trend. For further optimization of wage income distribution pattern，it is needed to perfect the system and improve the mechanism，from the aspects of rebalancing efficiency and equity，equitable allocating the gains between the factors of capital and labor，taking market mechanism and government function as a whole，link the macro policies and micro practice，releasing the join forces of primary distribution and redistribution. All of these builds solid foundation for promoting the common prosperity practically.