Traditional　analysis　of　earthquake　vulnerability　of　buildings　ignores　the　role　of　different　types　of　buildings　in　the　whole　cycle　of　earthquake　prevention　and　lack　of　analysis　of　functional　recovery　ability　after　disasters.　In　order　to　solve　this　problem,　an　evaluation　method　for　seismic　toughness　of　buildings　based　on　＂　goal-capability＂　gap　analysis　is　proposed　from　the　perspective　of　planning.　Firstly,　the　importance　classification　of　buildings　with　different　disaster　prevention　functions　is　determined,　and　two　indexes　of　functional　loss　and　recovery　time　are　proposed　to　quantitatively　characterize　the　seismic　toughness　targets　of　buildings　under　multi-level.　Secondly,　the　functional　loss　value　of　the　building　is　estimated　based　on　the　structural　vulnerability　analysis,　and　the　recovery　time　value　of　the　building　is　evaluated　by　two　kinds　of　recovery　models,　exponential　type　and　linear　type.　Then,　based　on　the　difference　between　the　functional　loss　value,　recovery　time　value　and　the　target　value,　the　seismic　toughness　grade　of　the　building　is　determined,　so　as　to　determine　the　priority　of　pre-earthquake　protection　and　post-earthquake　rescue　and　the　toughness　enhancement　strategy　according　to　the　building　importance　grade,　which　provides　support　for　the　preparation　of　seismic　disaster　prevention　planning.　©　2023　Science　Press.　All　rights　reserved.