The report analyses the latest changes and trend of the income distribution gap of Beijing. Statistics show that，firstly，the income distribution gap between urban and rural residents of different groups is gradually narrowing，but the narrowing range shrinks. Secondly，the narrowing trend of the income distribution gap between urban and rural areas is slow，which maintained above 2∶1 in the past ten years. Thirdly，the regional income distribution gap forms a gradient structure，which has been stereotyped. Fourthly，the growth speed and the gap of wage between the highest and the lowest industry are widening. The reasons for these problems can be attributed to the following aspects. Firstly，the reform of the income distribution system is biased，that “system inertia” produces a bad effect on Beijing in deepening reform comprehensively. Secondly，the government and the enterprises are the biggest beneficiaries of the income distribution reform considering the income distribution portion shared by residents，government and enterprises. Thirdly，a reasonable and orderly structure of income distribution has not formed yet. Therefore，in order to deepen the reform of income distribution system comprehensively，we must further clear the goals，the principles，the conditions and the breakthroughs of the reform，which will help to narrow the gap，achieve common prosperity and promote social harmony. <<