Abstract: From the perspective of non-agricultural employment, this paper analyzes the theoretical mechanism of the development of rural e-commerce to narrow the income gap between urban and rural areas, and makes an empirical test using the fixed-effect model based on 2014-2022 county data and Taobao village data. The research results show that the development of rural e-commerce can significantly narrow the urban-rural income gap, and the regression results are still significant after the robustness test of panel tool variable method, replacement of core variables, and removal of outliers. The heterogeneity analysis results show that: first, the development level of county rural e-commerce in eastern China can 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 is not significant; Second, Taobao Village has 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 show that the higher the non-agricultural employment level, the smaller the urban-rural income gap, and the improvement of non-agricultural employment level strengthens the effect of rural e-commerce development to narrow the urban-rural income gap.