基于2013—2019年的省际面板数据，实证分析了农村电商发展对农村居民消费扩容升级的影响及该影响的地区差异性，并通过中介效应模型探究农村居民收入水平在农村电商促进农村居民消费扩容升级中的作用渠道。研究发现：农村电商发展对农村居民消费扩容升级有显著的促进作用；农村电商发展对农村居民消费扩容的影响表现为：中部、东部、西部依次递减的规律，而农村电商发展对农村居民消费升级的影响表现为：西部、中部、东部依次递减的规律；农村居民收入水平在农村电商促进农村居民消费扩容升级中存在部分中介效应，其中，农村居民收入在农村电商促进农村居民消费扩容影响中的中介效应占比35.953%，在农村电商促进农村居民消费升级中的中介效应占比28.527%。

Based on the inter provincial panel data from 2013 to 2019, this paper empirically analyzes the impact of rural e-commerce development on the consumption expansion and upgrading of rural residents and the regional differences of this impact, and explores the role of rural residents' income level in rural e-commerce promoting the consumption expansion and upgrading of rural residents through the intermediary effect model. It is found that the development of rural e-commerce can significantly promote the consumption expansion and upgrading of rural residents; The influence of rural e-commerce development on rural residents' consumption expansion shows the trend of decrease from Central, to East, and to West China, while the influence of rural e-commerce development on rural residents' consumption upgrading shows the trend of decrease from West, to Central, and to East China. The income level of rural residents has some intermediary effects in the promotion of rural residents' consumption expansion and upgrading by rural e-commerce; the intermediary effect of rural residents' income in the promotion of rural residents' consumption expansion by rural e-commerce accounts for 35.953%, and the intermediary effect in the promotion of rural residents' consumption upgrading by rural e-commerce accounts for 28.527%.