Abstract:The long-standing urban-rural dual structure has impeded the high-quality development of China’s economy and society. To promote urban-rural integration and high-quality economic and social development, breaking the urban-rural dual structure has become crucial. This paper focuses on the practical significance and feasibility of breaking the urban-rural dual structure in county areas, as county areas serve as a key connection point between urban and rural areas. Breaking the urban-rural dual structure at the county level not only effectively reduces implementation costs but also generates a far-reaching social impact over a larger scale. Thus, it is regarded as a core strategy for advancing urban-rural integration in the new stage of development. However, counties still face several challenges in practice, including insufficient urban capacity, weak industrial driving force, slow bidirectional flow of factors, and inadequate rural governance capacity, which limits the effectiveness of urban-rural integration. To address these challenges, this paper proposes a goal-oriented approach to achieve the integration of space, factors, industries, facilities, services, and governance across county-level cities, towns, and villages. It suggests comprehensive action plans for the integrated design of urban-rural space, reform of factors, industrial cooperation, construction of infrastructure, provision of services, and social governance, with concrete policy recommendations and implementation pathways. Ultimately, the aim is to provide sustained momentum for the early breaking of the urban-rural dual structure in county areas and contribute valuable experience to the nationwide urban-rural integration process.