Abstract: Tourism is an important indicator for improving the living standard of residents, and income is the economic basis for promoting the upgrading of tourism consumption level for rural residents. Using the 1994~2016 national statistical data, based on the absolute income hypothesis, the relative income hypothesis, the persistent income hypothesis, the life cycle hypothesis, the rational expectation hypothesis and other consumer consumption theories, empirical analysis of per capita disposable income, wage income, and operating income of rural residents is conducted. It is found that under the permanent income hypothesis, the disposable income had the greatest effect; it is estimated that the tourism consumption expenditure of rural residents in China will reach 136 and 147 yuan in 2019 and 2020 respectively. Under the hypothesis of long-term income, life cycle and rational expectation, wage income has the largest pulling effect, while operating income and property income have the greatest promotion under the absolute income hypothesis and relative income hypothesis. On the whole, the wage income of rural residents contributes the most to tourism consumption expenditure.

Key words: income heterogeneity, tourism consumption, rural residents, resident consumer theory