The primary distribution is based on the contribution of various production factors to national income, which is mainly formed by market mechanism. Redistribution is the redistribution of a part of national income on the basis of initial distribution, which is mainly played by the government regulation mechanism. Redistribution is the redistribution of a part of national income on the basis of initial distribution, which is mainly played by the government regulation mechanism.

The third distribution is a charitable act, and most experts and scholars hold this view. The third distribution is that individuals and enterprises voluntarily donate a part of disposable income under the influence of habits and morality. Gu Shengzu believes that the third distribution is another distribution through personal income transfer, personal voluntary payment and donation. The main content is charitable donation, including poverty alleviation, student assistance, disaster relief, poverty alleviation and pension.

The tenth meeting of the Central Committee of Finance and Economics proposed to promote the prosperity of * * * in high-quality development, build the basic institutional arrangement of primary distribution, redistribution and tertiary distribution, expand the proportion of middle-income groups, and form an olive distribution pattern with big middle and small two ends. Because the three major issues were rarely mentioned before, they have recently become the focus of public attention and have high hopes. But in fact, the key or core to solve the problem of income distribution lies in primary distribution and redistribution, and the third distribution can only be used as an effective supplement to the first two, not a decisive factor.

At present, the implementation of the third distribution in China has been feasible to a great extent, which is mainly reflected in two aspects: First, the rapid economic take-off in China has significantly improved people's living standards, and the rapid growth of wage income, diversification of capital income, rising asset prices, income growth of self-operated banks and other factors have laid a good foundation for the growth of the wealthy and middle classes in China, and the savings balance of urban and rural residents in China has shown an increasing trend in recent years, which has actually become the third distribution in China.

Second, China has successively established the relevant system of the third distribution, with legislation first. At present, the laws and regulations related to the third distribution of charitable donations in China are the Charity Law of the People's Republic of China and the Donation Law of People's Republic of China (PRC) for Public Welfare.