According to high-level lingering of urban-rural resident consumption gap of China, the research on the dual parallel pattern of consumption structure should breakthrough income perspective and should analyze it from the perspective of income nature. Based on the core thoughts of classic consumption theory to introduce the temporality, mobility, relativity, forecast, trans-stage payment and so on, by using the relative data of 29 provinces and municipalities of China during 1991-2013, by using fixed effects variable-coefficient panel model, the influence of the income nature on the urban-rural income gap is empirically analyzed. The research shows that under the fixed income, there is significant impact of income nature on urban-rural income gap, that if the growth amplitude of permanent income of rural residents is higher than that of urban residents and if the upward flowing amplitude of rural residents is higher than that of urban residents, the urban-rural consumption gap can be narrowed. The consumption tendency of rural residents towards positive uncertain income is inclined to be suppressed but the consumption tendency towards negative uncertain income has ratcheting effect, the trans-stage payment of rural residents towards urban-rural income gap has close effect. Therefore, while rural resident income level is increased, their income nature improvement should be also emphasized so that urban-rural income gap can be narrowed.