Based on the model of data envelopment analysis, this paper estimated the water use efficiency in China from 2004 to 2016, and analyzed the plan of sewage discharge distribution. The results show that there are significant differences in the water use efficiency of various provincial administrative regions. Beijing, Tianjin and Shanghai have the highest water use efficiency, while Xinjiang, Qinghai and Ningxia have the lowest one. For the three major regions of middle, east and west, the eastern region has the highest water use efficiency, followed by the central region and the western region. Provincial administrative regions with higher water use efficiency can undertake more sewage discharge, whereas sewage discharge needs to be reduced. Provincial administrative regions with low water use efficiency should learn advanced water-saving and drainage reduction technologies from provincial administrative regions with high water use efficiency in order to achieve the dual objectives of controlling sewage discharge and water use.