Abstract: The models of land use efficiency evaluation, response measurement and impact mechanism measurement were comprehensively used to reveal the land use efficiency and its response degree to the upgrading of industrial structure from the level of spatial and temporal differentiation. Three periods of panel data were collected to calculate the response degree influencing factors, and further reveal the impact mechanism. The results showed that: (1) The overall land use efficiency had been increasing year by year since the reform and opening up. Meanwhile, the eastern coastal provinces were generally higher, but the central and western provinces and resource endowment provinces were obviously low. (2) The response coefficient of land use efficiency to the upgrading of industrial structure showed an increasing trend year by year, indicating that the industrial structure was basically adapted to the improvement of land use efficiency. This could promote the improvement of land use efficiency. In order to tap the potential of land use efficiency, there were obvious spatial differences and the changes were widening. That is to say, the high value was still high, and the low value was still low. In the meantime, there was an obvious "gradient difference". (3) The effect of different stages of industrial structure development was significant based on the response coefficient analysis. The ecological construction was the only one that positively existed in all stages of industrial structure. The positive and negative effects of regional investment and resource saving and intensive in different stages of industrial development had obvious differences. The land use scale and resource agglomeration had no effect on land use efficiency by industrial structure upgrading in different stages of industrial development.