In order to better support the implementation of rural revitalization strategy， this paper explains the dual attributes and essential connotation of land transfer income from Marx's land rent theory， and describes the situation that land transfer income is used for agricultural and rural development under the incentive and restraint mechanism. Combined with the Strategic Plan for Rural Revitalization （2018-2022） and the Opinions on Adjusting and Perfecting the Use Scope of Land Transfer Income to Give Priority to Supporting Rural Revitalization， this paper explains the proper fields of land transfer income to support rural revitalization. Using Norm analysis method.， and selecting the relevant data of state-owned land transfer area， land transfer income and expenditure for agriculture and rural areas from 2010 to 2018， this paper analyzes the impact of land transfer income on rural development. The total expenditure of land transfer income for agricultural and rural development increases year by year， but the proportion is lower than that of urban expenditure， and there is a problem of uneven income distribution. Through the analysis of the institutional attributes of land transfer income， it is found that tax-sharing financial system， performance evaluation system and low land financial dependence are the exogenous driving forces of land transfer income to support rural revitalization and create an external environment for the generation of sustainable endogenous driving forces； The rational distribution pattern and precise investment of land transfer income， and the policy guiding talents to flow to the countryside are endogenous driving forces. By clarifying the internal and external power sources of land transfer income to support rural revitalization and its mechanism， it is helpful to form a rational distribution pattern of land transfer income， reduce the dependence on land finance and narrow the difference between urban and rural development.