Soil microbial carbon use efficiency (CUE) is a key parameter controlling the short-term carbon (C) cycle in terrestrial ecosystems. The effect of urea application (156 kg N ha-1) and corn stalks returning (9.0 tons ha-1) on soil microbial CUE and corn yield in semi-arid cropland was studied using the 18O-labeled water approach during a one-year experiment. In semi-arid cropland, applying urea reduced soil microbial CUE by 44%, while the soil microbial CUE was increased significantly by 34% after returning corn stalks to the field. The application of urea increased the total nitrogen content of soil by 23%, and corn stalks returning further increased nitrate nitrogen (NO3–-N) by 45%, dissolved organic carbon (DOC) by 53%, and dissolved organic nitrogen (DON) by 122%. Compared with no fertilization, urea application increased the corn height by 4% and the corn yield by 21%. Corn stalks returning combined with urea reduced the corn stalks by 37% compared with no fertilizer. There was no significant difference in corn yield between corn stalks returning combined with urea and single urea application. Therefore, corn stalks returning combined with urea may be an effective agronomic measure to increase soil carbon sequestration, improve soil fertility, maintain corn yield, restore soil fertility, and improve production capacity.