Govment,companies,and citizens are the three main players in the existing patt of income distribution.Govment predominates the existing patt in China.It takes large share of revenue and leaves a small share to companies and citizens,who are under a high tax burden.With more attention being paid to people’s wellbeing,the existing patt should gradually be adjusted.The govment should reduce and keep its revenue share stable to fulfill its administrative functions.Meanwhile,the shares of companies and citizens should be increased to reduce their economic burden.The legitimacy,faess and justice of three players in the income distribution patt should be assured to promote economic and social development.In addition,China should study intational practice to revolutionize the relationship between taxes and administrative fees.Administrative fees and other non-tax revenue should gradually be abolished,so as to have tax as the predominate means of income distribution.The non-tax burden on companies and citizens should progressively be decreased.Correspondingly,the rationalization of income distribution and social faess should be judged by the macro tax burden and the relationship between collection and spending.