This paper proposes an approach to precise position and attitude solution for the land-based MMS using GPS and IMU data. Firstly, the synchronization of time and space in the system are discussed, which establishes the base of GPS/INS integration. Then, a new approach is proposed for performing GPS carrier-phase ambiguity resolution using single-epoch C/A code and dual frequency carrier phase data. Based on the inner correlation of dual frequency carrier phase, a new concept of error strip for double-differenced integer ambiguity in observation field is introduced. With the restriction of the strip, the ambiguities can be determined quickly using only single epoch data with the aid of IMU. The ambiguity solution is very efficient and robust even in rigorous situation, e.g. when the number of visible satellites is less than four. On the base of single epoch GPS ambiguity solution, a new coupling mode for double differential carrier phase GPS and INS is proposed. A multiplex Kalman filter is designed with one error state equation and two different observation equations of loose coupling and tight coupling. To verify the solution, great deals of experiments have been done using 1HZ GPS data and 100HZ IMU data of 1°/h precision level, whose results show that the GPS/INS integration can resolve the position and attitude of the vehicle with the error less than 0.2 meter and 0.1 degree separately.