Abstract: From the perspective of non-agricultural employment, this paper analyzed the theoretical mechanism of the development of rural e-commerce to narrow the income gap between urban and rural areas, and made an empirical test using the fixed-effect model based on 2014-2022 county data and Taobao village data. The research results showed that, the development of rural e-commerce could significantly narrow the urban-rural income gap, and the regression results were still significant after the robustness test of panel tool variable method, replacement of core variables, and removal of outliers. The heterogeneity analysis results showed that: first, the development level of county rural e-commerce in eastern China could significantly narrow the urban-rural income gap, but in the central and western regions, the impact of county Taobao village on urban-rural income ratio was not significant; Second, Taobao Village had a greater effect on narrowing the income gap between urban and rural areas in areas with high industrial structure and high level than in areas with low industrial structure and high level. The mechanism test results showed that, the higher the level of non-agricultural employment, the smaller the urban-rural income gap, and the improvement of the level of non-agricultural employment strengthened the positive effect of rural e-commerce development in narrowing the urban-rural income gap.