Abstract: Taking middle-income stage as the time background, the panel data of 29 provincial administrative units in China from 1998 to 2017 is used to empirically study the impacts of industrial structure change on labor income share and regional heterogeneity, and the systematic GMM two-step method is used to test the robustness of the model The results show that industrial structure change has a significant positive impact on the share of labor income, and the influencing degree in eastern area is larger than that in middle and western areas; the increase of the proportion of the primary industry and the tertiary industry has a significant promoting effect on the share of labor income, while the proportion of the secondary industry has a significant negative effect on the share of labor income, and the influencing degree is the largest among the three industries In general, in order to increase the share of labor income, the increase of the proportion of tertiary industry should be promoted, the combination of primary industry and technology should be ensured, and the transformation of labor structure should be accelerated At the same time, the actual level of Chinas economic development and the differences among different regions should also be considered to improve the efficiency of the use of resources and various elements

Key words: middle-income stage, industrial structure, labor income share