Since the reform and opening up, Professor Cui Jianjun from the School of Economics and Finance at Xi'an Jiaotong University has conducted a series of explorations on the construction of distribution systems, drawing on the experience of developed market economy countries and combining with China's national conditions. After more than 40 years of arduous exploration, we have initially established a socialist market economy system and a corresponding distribution system. At the same time, it should also be noted that in the field of distribution, there is a large gap in disposable income between urban and rural residents in China, and the Gini coefficient of the whole society is still high, and the problem of imbalance still exists. How to further deepen the reform of the distribution system and establish a sound income distribution system that coordinates primary distribution, redistribution, and tertiary distribution is a new challenge. The initial distribution, redistribution, and tertiary distribution are three different distribution systems in different fields. There are both close organic connections and significant differences between them, and the key is to achieve complementary efficiency and a fair balance point. The main body of the initial allocation is the market, which mainly reflects the principle of efficiency. The initial allocation is the most fundamental and crucial allocation. The initial allocation should enable capital, technology and other production factors to achieve reasonable profits, improve the operational enthusiasm of factor investors, and enable the market to play a decisive role in resource allocation. We need to increase the proportion of labor remuneration in the initial distribution, encourage the enthusiasm of workers for labor, encourage more work, more work and prosperity, promote equal opportunities, increase the income of low-income people, and expand the middle-income group. At the same time, we need to increase the property income of urban and rural residents through multiple channels. The main body of redistribution is the government, which mainly reflects the principle of fairness. The methods of redistribution include taxation, social security, and transfer payments (government subsidies for families and individuals). The government can also promote fairness in redistribution by improving public services. Improving public services in areas such as education, healthcare, housing, and elderly care can increase household disposable income. Taxation is the main form of government revenue, and in the field of redistribution, income fairness is promoted through provisions such as progressive tax rates, special deductions, and special additional deductions for personal income tax. The correct redistribution for high income that conforms to market mechanisms is adjustment; The correct redistribution of high income obtained through illegal means is to regulate and rectify the order of income distribution. It should be emphasized that fiscal policy is undoubtedly the protagonist in redistribution, and at the same time, the regulatory function of structural monetary policy should be utilized, financial means should be utilized, and a sound distribution system that complements fairness and efficiency should be established to promote social equity. Financial resources are leading, strategic resources, and currency votes. Wherever currency votes are cast and financial resources flow, development can be achieved. Therefore, the effective regulatory role of macroeconomic monetary policy cannot be ignored. The main subjects of the three allocations are social organizations, including enterprises, non-profit organizations, public welfare foundations, individual residents, etc., which mainly reflect the principle of common prosperity. After achieving comprehensive victories in solving the problem of food and clothing and poverty alleviation, residents and enterprises have accumulated more and more wealth, and the third distribution of the entire society has established a certain economic foundation. There is an inherent demand in society for the contributions of individuals and businesses who became wealthy first, and many individuals and businesses who became wealthy first also have the willingness to make more contributions to society.