To clarify the rational fertilization in the production of flue-cured tobacco and produce high-quality characteristic tobacco leave，the Panzhihua tobacco growing area as an example and analyzed the relationship between unit fertilizer inputs and output benefits based on fertilizer nutrient inputs and tobacco leaf outputs，and the effects of soil types，field types，and preceding crops on the fertilizer inputs and output benefits were analyzed. The results showed that the fertilizer N input for flue-cured tobacco in Panzhihua tobacco growing area reached 116.74 kg/hm²，and the fertilizer N，P2O5，K2O input ratio was 1∶1.34∶2.83. The input of organic fertilizer N，P2O5 and K2O accounted for about 26%，8%，12% of the total fertilizer input，and the variation coefficient of organic fertilizer input reached 45.62%～53.69%，which indicated that organic fertilizer application had strong randomness. Fertilizers P2O5，K2O input proportion could be an important factor affecting the level of output efficiency of flue-cured tobacco. Soil types and field types had a greater impact on the fertilizer inputs and output benefits for flue-cured tobacco. Paddy soil had fewer fertilizer inputs but had significantly better output benefits than red soil and purple soil. Slope flue-cured tobacco had high fertilizer inputs but low output benefits，and the output efficiency of flue-cured tobacco and fertilizer input level in flat dam fields were in the middle level. The previous crop had little effect on the output value of flue-cured tobacco，and the yields of flue-cured tobacco with favabeans or peas as preceding crop were better. In summary，the Panzhihua tobacco growing area should reduce the application of chemical fertilizers and increase the application of organic fertilizer on the basis of controlling the total fertilizer input，focusing on slope farmland in red soil and purple soil area，adjusting the chemical fertilizer input ratio for P2O5 and K2O，and use legume crops as the preceding crop，to improve the efficiency of fertilizer input and output benefits of flue-cured tobacco.