Abstract:The issue of income distribution is one of the vexed eternal issues in economics and is also one of longterm debate issues in economic circles. The exponents at PreQin Dynasty pointed out ample initial income distribution ideas in their statemanagement practice, such as “the limitation degree for the rich and the poor”, “income distribution according to one’s work and achievements”, and “rewarding those who made contributions”, forwarded tax ideas, such as “tithes and taxes” and “reducing taxes” as well as proposed social relief ideas such as “all assets being distributed among the needed people”. Based on the situation that the income gap between Chinese people increases, the income distribution thought has such inspirations as reforming wage system, enhancing tax system reform, perfecting social security system and accelerating the establishment of the third time income distribution system in order to solve the problem in big income gap between Chinese people.