China's income distribution is an intricate issue, the various causes and manifestations of income gaps are not only the re- sult of corresponding policies, regulations and measures, but also the consequence of theoretical concepts. However, in the discus- sions of the reform, there exist a problem of systematic deficiency in three aspects. Firstly, in the relations between theory and poli- cy, theory appears to be defected; Secondly, in the process of reform, there has not been comprehensive understanding and insuffi- cient recognition of the...