The paper deals with the problem of provincial industrial structure in China,The resemblance of industrial structure among provinces is recently the main characteristic of industrial development in China, The departments of constitutional resemblance are usually the major departments while the departments of dissimilarity are the minor ones in the industrial structure of provinces,The departments of constitutional resemblance includes the following. (1) Raw materials distribute extensively, (2) Products are not suitable for transportation distantly, (3) Products are demanded by the local consumption, (4) Labour force intensive industries, such as food products, textile mill products, machinery, chemical products, construction materials. The departments of constitutional dissimilarity includes the following. (1) Raw materials concentrates locally, (2) investment intensive industries, (3) advanced technique industries, such as metal mining, oil and gas extraction, petroleum refining, chemical fiber, electronic and communication equipment. The resemblance is rational because the decentralization is decided by its location factors, The departments of dissimilarity should be developed in. order to improve specialization among provinces.The main difference of industrial structure among provinces exists in the inner-department, that is, the comprehensive capacity of specialization which represents the scale of the department,the connexion of inner-department and products constitution, the economic efficiemcy of every department.The foundation of rational industrial structure is decided by the rational policy of national industrial location, including. (1) substituting the pattern of province-wide polarization and diffusion for nation-wide pattern of economic development,(2) expanding the production-consumption, cycle of raw material industry in the region of province or neighouring provinces, (3) locating the manufacturing industries along cities and main transportation lines, (4) improving the adjustment of innerdepartment in the less developed provinces.