Abstract: In the context of China winning the fight against poverty，heterogeneity gradually plays a key role in poverty reduction and avoidance of returned poverty． Therefore，on the basis of the original two-dimensional poverty decomposition of income growth and redistribution，the paper introduces the heterogeneity effect to decompose rural poverty in China from three dimensions． Firstly，the paper decomposes the change of income distribution into mean，variance and residual effects by counter-factual analysis，and then introduces FGT index to decompose China’s rural and regional poverty． The research shows that the result of poverty decomposition by introducing the change of income distribution is robust． Moreover，the effect of income growth and the discrete effect are asymmetric for rural residents in China，income growth is not enough to compensate the deepened poverty effect caused by the widening income gap． Income heterogeneity and the discrete effect are symmetric，and resident heterogeneity plays a key role in the process of poverty reduction． At the same time， from a regional perspective，the effect of heterogeneity on poverty reduction in the eastern region is obviously higher than that of growth; the effects of growth and heterogeneity in the central region both have a significant effect on poverty reduction; the effect of growth in the southwest is the most obvious．