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%.