从初次分配来看，近年来，我国劳动报酬份额有所提高，但实际工资水平原地踏步的状况并没有发生根本性变化，这是一种对劳动者不利的分配格局。从二次分配来看，居民部门收入占国民收入的份额约为54%，虽然近年来略有上升，但还远未达到合理水平。从税费负担来看，有将近1/3的居民收入因缴纳税费而变得不可支配，这使得工薪劳动者在分配格局中的不利地位雪上加霜。从居民收入差距来看，我国基尼系数一直在高位徘徊，是经济可持续发展与全面建成小康社会的重要负面因素。建立合理有序的分配秩序，即需要在初次分配中充分发挥市场的决定性作用，让各类要素取得合理的回报，又需要在二次分配中合理调节收入差距，让改革发展的成果更多更公平惠及全体人民，实现全体人民共同富裕。近一个时期，为了扭转工薪劳动者的不利地位，应该让个人所得税的起征点大幅度提高，并与社会平均工资挂钩，实现年度自动调节。
From the perspective of initial distribution，the share of labor compensation in China has increased in recent years，but the status of actual wage levels has not changed fundamentally. This is an unfavorable distribution pattern for laborers. From the perspective of secondary distribution，the income of the resident sector as a percentage of national income is about 54%. Although it has risen slightly in recent years，it still falls far short of the reasonable level. From the point of view of the tax burden，nearly one-third of the residents’ income has become unmanageable due to the payment of taxes and fees. This has made the wage-workers worse off in the distributive pattern. From the perspective of residents’ income disparity，China’s Gini coefficient has been hovering at a high level，which is an important negative factor for the sustainable development of the economy and the establishment of a well-off society in an all-round way. The establishment of a rational and orderly distribution order means that we must give full play to the decisive role of the market in the initial distribution so that all kinds of factors can obtain reasonable returns. It also requires us to reasonably adjust the income gap in the secondary distribution so that the results of reform and development will be more effective. More fairness benefits all people and achieves common prosperity for all people. In recent times，in order to reverse the unfavorable position of wage earners，the starting point for personal income tax should be greatly increased，and linked to average social wages to achieve annual automatic adjustment.
