Income distribution, which is directly related to economic benefit of the people, is the reflex of national economy and social development and is material basis of constructing fair and justice socialism harmonious society. The contradiction and problems in the operation of national economy, and inharmonious factors in social development are embodied in income distribution. Especially, when unreasonable, illegal and unacceptable income gap and poor and rich gap become bigger and bigger, although it has not become blasting fuse of massive and surprising events, once the trends of enlargement of the gap can not be effectively controlled, it is unbeneficial to political life, economic life and social life. By using Marxism labor value theory to analyze the cause for unfair income distribution, countermeasures for unfair income distribution are put forward.