In recent years，the income of urban and rural residents in Henan province achieves steady growth and its structure transforms to be diversified from being unified. The proportion of residents participating in the distribution of national income remains stable and the income gap between urban and rural residents of the province is narrowing continuously. Urban and rural residents enjoy a certain degree of reforming achievement. However，due to deep-rooted distribution gap，the income divide between urban and rural residents of the province still has not been fundamentally changed and it remains be the focus of a series of social contradictions. Under the new normal economy，we must accelerate the reform process of system for the formation of a reasonable and orderly pattern of income distribution in order to increase quickly the living standards and income levels of urban and rural residents，solve income gap problem and benefit residents equitably with more and better fruits of development.