The enrichment of nitrogen and phosphorus in soil depends on the soil nitrogen and phosphorus budget of different land use types, which can also influence the strength of nitrogen and phosphorus loss. Understanding this process can help us to know its regional environment effect of different land use types. The study area is Lake Tianmu Basin, located in the hilly area of Lake Taihu upper-river basin. We calculated the soil nitrogen and phosphorus budget of different land use types by questionnaire, experimental analysis of soil and biomass, literature investigation and soil apparent balance model, and chose four land use types, including tea garden, paddy fields, masson pine and bamboo forest. We made a systematic analysis of the import and export elements of nitrogen and phosphorus. The import elements included fertilizer, atmospheric deposition, the straw returned to field or dry branches and leaves, biological nitrogen fixation and manure. The export elements included plant absorption, ammonia volatilization and denitrifying. The above analysis can reveal the water environmental effect of mainly land use types in hilly area of Lake Taihu upper-river basin by comparing with the soil nitrogen and phosphorus content. Results show that the order of soil nitrogen and phosphorus surplus are tea garden, paddy field, masson pine and bamboo forest, with the values of 648.6, 248.9, 115.5, 53.6 kgN/(hm²·a) and 319.9, 29.7, 1.2, -3.4 kgP/(hm²·a), respectively. The nitrogen and phosphorus utilization efficiency of bamboo forest is the highest, while tea garden is the lowest one, only 15.0% and 3.1%. The soil nitrogen surplus and nitrogen content failed to present a consistent relationship although the soil phosphorus surplus and phosphorus content is similar. This shows that the bamboo forest is more advantageous to the water environmental protection than masson pine, and the tea garden is worse to the water environmental protection than paddy fields.