Since the reform and opening, the income of China's urban and rural residents has a substantial increase. But the issue of widening income gap also exists. Equitable distribution has once again aroused attention.This paper firstly elaborates the theory of distribution according to work and distribution according to need of Marx and Engels, on the basis of which, clarifying the issue of fairness and efficiency, that is, fairness promotes efficiency, efficiency is the basis of fairness, the elimination of private ownership is the premise of achieving true sense of unity on fairness and efficiency.Following is the issue on fairness and efficiency in current income distribution, that is, there is an expanded trend in income distribution between urban and rural areas, regions, industries, vulnerable groups and high-income groups as well as aggregate income of nationwide residents. We conclude that we should pay more attention to the fairness on income distribution.To solve the gap between the wealth and poor as well as fulfill the principle of fairness on income distribution, the key is to standardize the income distribution policy from the view of initial distribution and re-distribution under the guidance of fairness and efficiency of Marx and Engels and emphasize fairness. |