This book takes the income distribution effect of urban and rural employment structure evolution as the research object, combined with the special situation of China's economic development, and supported by time series data and panel data analysis and econometric model demonstration since the reform and opening up, this book reveals how the evolution of China's urban and rural employment structure affects residents' income distribution and its influence intensity, so as to expand modern labor market theory, Therefore, it is of great significance to deepen the theory of labor employment and improve the theory of income distribution.