This report analyzes the progress，achievements，existing problems，challenges，and main objectives，tasks and policy recommendations of the next period though development status，challenges and opportunities and prospect of wage distribution. In 2014，faced with the difficult world economic recovery，downward pressure on the domestic economy，and the multiple contradictions of a complex situation，the wage and income distribution system reforming made positive progress under the leadership of the Party Central Committee. The average wage maintained a rapid growth，the minimum wage increased steadily，and collective wage negotiations constantly promoted. Furthermore，wage distribution relationship between regions，industries，or different groups gradually improved. Meanwhile，the wage guidelines，wage levels guidance and other government macro control system got further improved. All of these measures effectively take an important step in forming a reasonable and orderly distribution pattern. But it must be noted that in the field of，there are still some important problems to be solved. There are not only in the process of China’s transformation of the elements of the market development，but also the government’s behavior is not in place，or the legal system is not perfect and so on. The economic development of our country is still in an important period of strategic opportunities which also have many advantages in the further period，especially in the 13th national five-year plan period. Thus，deepening the reform of income distribution system，we must fully implement the series of important speech of General Secretary Xi Jinping and the spirit of the 18th National Congress of the Communist Party of China，and the 3rd，4th Plenary Session of 18th CPC Central Committee. Take “Four Comprehensives” as a guide，Initiatively to Adapt to the new normal economic development of income distribution work proposed new requirements. Through deepening reform，actively promote wage determination and normal growth mechanism，improve the minimum wage adjustment mechanism，build executive compensation system with the characteristics of national conditions，further improve the wage payment security system，strengthen macro adjustment and control ability of wage income distribution. Meanwhile，we also need to accelerate the pace of wage legislation process，regulating income distribution order，narrowing the income distribution gap，gradually form a wage income distribution pattern with strong control，standard order，reasonable structure and sound legal system.