The invention belongs to the technical field of separation of domestic sewage sources and relates to a chemical method for urine treatment and recovery of nutrient elements, in particular to a method for recovering nitrogen and phosphorous from urine. The method comprises the following steps of: collecting fresh urine and then naturally covering and storing, and recovering nitrogen and phosphorus after the pH reaches above 9, wherein the pH can raise to 9 after the urine is stored for about 10 days according to the difference of seasons and environment temperatures, and the pH monitoring is subjected to the storage process; sampling and detecting the NH4+-N concentration and the PO43--P concentration, feeding Na2HPO4 and MgCl2 according to mol ratio of n(Mg): n(P): n(N) of 1.3: 1: 1, controlling the stirring speed of 100r / min and the reaction time of 10min, precipitating for 1h and then separating supernate to obtain the MAP (Magnesium Ammonium Phosphate) precipitate. In the invention, the phosphate and magnesium salts are fed according to certain mol ratio in accordance with the NH4<+>-N concentration and the PO4<3->-P concentration after the urine is hydrolyzed, the nitrogen and the phosphorus are furthest recovered in an MAP precipitate way by reasonably controlling reaction conditions so that the nitrogen and phosphorus contents are greatly reduced, and the recovery rate of the nitrogen and the phosphorus can reach up to about 95 percent.