This paper studied the effects of rice straw incorporation and permanent fallow on soil nutrient. The results showed that the content of soil organic carbon was significantly higher at the treatment of straw incorporation than that at the treatment of no straw applied during the harvesting time in 2011. Straw incorporation had no significant effect on total N, total P and total K while significantly increased the contents of alkali-hydrolyzable nitrogen and available potassium. Total N and total P were significant higher at the treatment of permanent fallow than those at the planting rice field in 2011. The increased proportions of soil rapidly available phosphorus in the treatments of S0R0 (55.5%) and S1R0 (29.3%) during the harvesting time of early rice in 2011 comparing to that in 2009 indicated that the permanent fallow significantly increased the content of soil rapidly available phosphorus. The soil available potassium kept the relatively higher state at the treatment of permanent fallow during the observed time, which decreased at the treatment of planting rice.