Changing development mode, shifting dynamic pattern and releasing consumer dividend become China’s strategic choice to upgrade economic version and step into stronger economy. Based on the AIDS extension model, this paper studies the differential evolution of the relationship between income structure and consumption structure from the perspective of time influence and urban-rural disparity. The empirical results show that the impact of income structure on consumption structure in different periods and different groups has obvious difference, and does not follow the discipline of diminishing marginal propensity to consume. Wage income and transfer income are the most important income factors to promote the optimization and upgrading of consumption structure, operating income and property income have certain influence on consumption in certain stage or group. Finally, taking production factors and systems as the basic support, this paper designs driving force model of supply side in which the upgrading of consumption structure can be promoted by enhancing the subentry income.