After 30 years of reform，the economic institutional transformation from planned economy into market economy has been realized gradually，which liberates productive force and greatly contributes to the socio-economic development and people’s living standard. At the same time，the income distribution gap is widening，which exerts negative impacts on economic and social development. The widening gap of income distribution at present is caused by a lot factors，and the reform of income distribution system is one of them. Applying the approach of document study，this chapter studies the 30 years’ reform of income distribution system and sums up the experience and lessons. The problems in the reform of income distribution system are pointed out and policy proposals for improvement are put forward as well.