Abstract: China has established the urban-rural dual land system in the form of policies and laws. The original design of the system is to serve the planned economy, develop the national heavy industry strategy. However, its evolution has led to the inequality of land transfer, protection and development between urban and rural areas, the differences between rural and urban areas have gradually expanded, which has become a hindrance to the further development of China's economy and society. The development of urban-rural amalgamation has its unique connotation, which is not equal to the construction of new countryside. The path choice of urban-rural amalgamation development should be to further deepen the reform of rural land system, construct a unified urban-rural construction land market, improve the system of compensation withdrawal of farmland contractual rights, opening up the circulation of the right to use homestead land, speed up the construction of housing system with simultaneous rent and purchase, so as to promote the rural revitalization and realize the amalgamation development of urban and rural, mutual benefit and coexistence.