According to the shortcomings of the sharing method of land price of“high buildings”and based on analyzing and learning research results and practical experience of experts,this paper points out a land price sharing method that“the land price of high buildings is shared according to land price distribution rate based on different floors”.This sharing method overcomes the shortcomings of present method,maintains the good points of theoretical rationality and logic,uses replaceable theory which is helpful to solving the problem of batch land price shares,and,meanwhile,uses probability and mathematical statistics method to raise the accuracy of sharing results and to maintain the rationality of the sharing results.