本文基于2012~2022年中国30个省份面板数据,实证分析数字经济对城乡收入差距的影响效应及作用机制。结果证实:数字经济对缩小城乡收入差距具有显著的正向影响,且该结论经过内生性问题处理以及样本缩尾处理、删除直辖市、核心变量滞后一期的稳健性检验后,结果依然成立。作用机制检验结果表明,创新能力在数字经济对缩小城乡收入差距的影响中发挥中介作用,政府合理干预发挥调节作用。因此,提出加强农村数字基础设施建设、推动农村数字化转型与产业升级、提升农民数字素养与技能、促进城乡数字资源均衡配置、完善数字经济政策支持体系和推动城乡数字经济融合发展等建议,以期为缩小城乡收入差距提供有益参考。Based on the panel data of 30 provinces in China from 2012 to 2022, this paper empirically analyzes the impact effect and action mechanism of digital economy on the urban-rural income gap. The results confirm that the digital economy has a significant positive impact on narrowing the gap between urban and rural income, and the conclusion is still valid after the endogenous problem treatment, the sample reduction treatment, the robustness test of the deletion. The results of the action mechanism test show that the innovation ability plays an intermediary role in the impact of the digital economy on narrowing the urban and rural income gap, and the reasonable government intervention plays a regulatory role. Therefore, the paper puts forward to strengthen the construction of rural digital infrastructure, promote rural digital transformation and industrial upgrading, improve farmers’ digital literacy and skills, promote equilibrium allocation in urban and rural digital resources, improve the digital economy policy support system and promote the development of urban and rural digital economy integration suggestions, in order to provide useful reference for narrowing the income gap between urban and rura