Olive-shaped distribution pattern refers to the income distribution structure in which there are relatively few low-income people and high-income people, and middle-income people account for the majority. Compared with the "olive" distribution structure, it is a "pyramid" distribution structure, that is, the distribution structure with low income accounts for the majority and is a polarized structure. Although different scholars have different views on whether China belongs to the pyramid distribution structure at present, it is a fact that the income gap is too large and continues to widen. On the one hand, some rich people spend a lot of money on luxury houses, famous cars and various luxuries all over the world, and even make people in developed countries feel that "China people are really rich"; On the other hand, the vast majority of people in our country have only achieved a preliminary well-off life, and there are a large number of poor families. Practice in many countries has proved that the "olive" society with income distribution structure is much more stable than the "pyramid" society. In our country, the people have great opinions on the widening income gap, which has become the deep-seated cause of many social contradictions. If the income gap widens further, it will surely become a major hidden danger affecting economic development and social stability. Therefore, deepening the reform of the income distribution system, adjusting the national income distribution and gradually forming an "olive-shaped" distribution pattern with the majority of middle-income people are the requirements for implementing Scientific Outlook on Development, promoting social fairness and justice and building a harmonious socialist society.

To form an "olive-shaped" distribution pattern, we must take a two-pronged approach, not only to increase the adjustment of high income, but also to improve the income level of low-and middle-income people, so as to continuously expand the proportion of middle-income people.

Increasing the regulation of high income is not to discourage people from getting rich, nor is it to deprive the rich of their property. The improvement of people's living standards must be based on the increase of social wealth, so we should give full play to the enthusiasm and creativity of the broad masses of the people, continue to encourage some people to get rich first through labor and creation, and effectively protect citizens' legitimate income and private property. To regulate high income, first, let high-income people assume greater social responsibilities. For example, strengthen the tax source monitoring and tax collection and management of high-income earners, appropriately raise the threshold for personal income tax, and timely levy new taxes mainly borne by high-income earners, such as property tax and inheritance tax, to encourage high-income earners to develop social charity. The second is to adjust unreasonably high income, standardize gray income and crack down on illegal income. For example, it is necessary to improve the dual control policies on the total wages and wage levels of monopoly industries and strictly regulate the income of senior executives of state-owned enterprises and financial institutions; Clean up all kinds of subsidies and non-monetary benefits other than standard wages; Severely crack down on various economic crimes and cut off illegal income channels; Wait a minute.

Improving the income level of low-and middle-income people is the key to form an "olive" distribution pattern, and it is also an important goal to deepen the reform of the income distribution system. The vast majority of low-and middle-income people mainly rely on labor to earn income. To improve the income level of low-and middle-income people, we must deal with the relationship between distribution according to work and other distribution methods, emphasizing that distribution according to work should be the main body; We must deal with the relationship between efficiency and fairness, emphasizing that both efficiency and fairness should be taken into account in primary distribution and redistribution, and that redistribution should pay more attention to fairness. At present, it is necessary to gradually increase the proportion of residents' income in the national income distribution and the proportion of labor remuneration in the initial distribution as the focus of adjusting income distribution, strengthen the state's regulation and guidance, establish and improve the corresponding system, and ensure that the wages of employees in enterprises can grow normally and be paid in full, and that the income of farmers and migrant workers can accelerate. In addition, it is necessary to improve the system, innovate the mechanism, increase the basic living guarantee for urban and rural low-income groups, and intensify poverty alleviation and development in poverty-stricken areas, so that poor groups can not only protect their basic living and basic rights and interests, but also improve their self-development ability and achieve poverty alleviation.