Narrowing the three gaps is the significant duty which the China socio-economic development present situation proposes, is the important content of speeding up the transformation of economic development way over the 12th Five-Year Plan period, is the important choice to avoid China falls into “the medium income falls”, is the inevitably request to consolidate the foundation of communist party being in power, and is the important way to realize the“314” overall plan for Chongqing, to construct the municipality balancing the urban and rural development, and to realize the comprehensive construction of well-off society in the western at first. The theory base of Chongqing narrowing the three gaps is “the theory of fair harmonious livelihood of the people”. The guiding ideology of “the theory of fair harmonious livelihood of the people” is the scientific outlook on development, which rationale originates from the Marxism about the four big links “the production, the assignment, the exchange and the expenditure” in theory of society reproduction, which practice foundation originates from the practice and experiences about Chongqing's implementing the livelihood of the people oriented developmental strategy and practice of narrowing the three gaps in recent years.