本文以天津市为例，分析了城市工业用地收益的区位差异状况和分布趋势，并从级差地租Ⅰ、级差地租Ⅱ、追加投资贡献及追加劳力贡献等方面，分析了这些因素各自对工业用地收益区位差异形成的影响程度，从而说明了土地区位在工业用地收益差异形成中的重要作用。

This paper discusses spatial variations of industrial land in revenues in Tianjin. The closer the industrial land to the central zone, the more the revenues can be obtained. The key factors that affect the spatial variations in revenues, such as differential rent Ⅰ, differential rent Ⅱ. additional capital investments or labor inputs. are pointed out. Then the paper employs mathematical models to analyze how these factors contribute to the spatial variations separately. The results show that the contribution of differential rent Ⅰ to the spatial variations in revenues is 46. 5%. that of differential rent Ⅱ is 17. 4%. that of additional capital investment is 25. 02%, that of additional labor input is 10.34%, and that of other factors is only 0. 98%. Finally, it is proved that the spatial variations of industrial land in revenues are mainly resulted from the difference in location.