<p indent=0mm>Understanding the phosphorus (P) absorption mechanism is the premise for high P utilization and high crop yield. In this study, the effects of different P rates (0, 37.5, 75, 150, and <sc>300 kg</sc> hm<sup>–2</sup>, expressed as P0, P1, P2, P3, and P4, respectively) on sweet corn yield, biomass and P accumulation and tissue distribution, P transportation and P utilization were studied using a two-year P gradient positioning field experiment. Our results showed that P application significantly increased the fresh ear yield of sweet corn, but the yield difference among different P application rates (P1–P4) was not significant from 2018 to 2019 compared with P0 treatment. P application significantly increased the biomass and P accumulation of sweet corn plants at jointing, silking and fresh eating stages, respectively. In addition, P accumulation in grain was not significant different, which accounting for 42% of plant P accumulation. With P application, the contribution rate of P assimilation to the ear P accumulation was 57.3%–93.0% after anthesis, while the fresh ear yield per P accumulation, P physiological efficiency, agronomic efficiency, recovery efficiency and partial productivity decreased with P rates. Considering the yield and utilization efficiency of phosphate fertilizer, the supply of <sc>37.5 kg</sc> hm<sup>−2</sup> of phosphate fertilizer can meet the needs of high yield and efficient utilization of phosphate fertilizer in sweet corn in this experiment.