This paper proposed a calculation method of land use efficiency based on land tax, which could settle the problem of data heterogeneity occurring on land use efficiency calculation so as to provide approach for land intensive use appraisal. The enterprise-oriented calculation method takes land area, land grade, land tax and tax policy as parameters. This paper evaluated the land use efficiency of residential land, commercial land and industrial land in Wuhan from 2010 to 2013. The result shows that 71 plots of inefficient land were cleaned, and 31 enterprises returned land which was totally up to 445 mu. It concludes that the method could calculate land use efficiency, and could provide a basis and approach to governance inefficient land use and to allocate land resources effectively.%研究目的：提出一种基于土地税收的土地利用效率计算方法，解决土地利用效率计算中指标数据多源异构的问题，为土地资源集约节约评价提供方法。研究方法：基于从土地征收到土地保有全生命周期各项税收信息，叠加用地单位累计土地面积、土地等级、全环节土地税征收政策，采用模型分析法建立基于土地税收、面向土地使用者的土地利用效率计算模型，并以武汉市为例进行了验证。研究结果：基于该方法建立了武汉市土地税源管理地理信息系统，截至2013年底，共清理闲置低效用地71宗，31家企业退出土地445亩。研究结论：该计算模型可定量计算用地单位累计土地利用效率，能够为闲置低效用地的清理提供手段，为土地资源的合理分配和高效集约利用提供方法。
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