The incentive for scientific and technological talents is a crucial method to stimulate the potential of scientific and technological innovation. In recent years，a series of policies has been introduced to stimulate the innovation and entrepreneurship of scientific researchers. Useful explorations and practices have been made in income distribution，playing a positive role in vitalizing scientific and technological talents. However，due to numerous types of research institutions and complex realities，the reform of salary system lags behind with insufficient incentives for researchers and low satisfaction. Accordingly，the incentive policies need to be further refined. Through literature，questionnaires and field research，this paper finds that there is a lack of integrated management and a scientific and effective performance assessment method in the current salary distribution. It also finds that the salary determination mechanism and growth mechanism need to be improved. In the future，it is necessary to strengthen the top-level design of income distribution，optimize the mechanism that determines wage level and salary growth，build wage structure reasonably，improve the performance assessment and income distribution in scientific institutions so as to provide support for further stimulating innovation and creativity of scientific researchers.