Spatial sampling design is important for accurately assessing land use and land cover (LULC) classification results from remote sensing data. Spatial stratification can dramatically improve spatial sampling efficiency by dividing the study area into several strata when classification correctness is spatially stratified heterogeneous. By integrating the LULC classification results from different sources and spatial resolutions, a spatial stratification method for spatial sampling of accuracy assessment is presented in this paper. Its efficiency is demonstrated in the case study using LULC data of Beijing, China, in the following steps. First, we standardized and reclassified multiresolution remote sensing data, including China’s land use/cover datasets (CLUDs) from 2017 (resolution: 30 m), 500 m MCD12Q1, and 10 m FROM-GLC10 data, into six classes. Second, we customized stratification rules, formulated a technical specification to realize 11 strata using CLUDs and MCD12Q1, and employed FROM-GLC10 as the reference data for accuracy assessment. Furthermore, six sample sets with sizes of 16,417; 1821; 652; 337; 198; and 142 were drawn using different methods, and their overall accuracy (OA), deviation accuracy (DA), root-mean-square error (RMSE), and standard deviation (STDEV) values were also evaluated to demonstrate the efficiency brought by spatial stratification. Compared with the spatial even sampling method, the OAs of the stratified even sampling method adopting the proposed stratification method was much closer to the true OA, and the corresponding RMSE and STDEV results decreased from 2.097% and 2.127% to 0.914% and 0.713%, respectively, due to the contribution of spatial stratification in the sampling scheme. The method can be used to distinguish the differences and improve the representativeness of samples, and it can be employed to select validation samples for LULC classification.