The income distribution structure in Guangzhou is charactered by some features that the government income is dominant while the income gap among the residents is acceptable and the income gap among the industries is wide. To construct and improve the distribution system on the basis of priority to efficiency with due consideration to fairness, Guangzhou should improve the system under which distribution according work is dominant and a variety of modes of distribution coexist and the system under which market regulation is dominant and government control complement, should take some effective actions in employment system, some monopoly industries, poverty relief and development, the financial transfer payment and so on. <<