IP spoofing, as one of the most threatening security flaws in the current Internet, can bring a series of issues about network management and telecommunications billing. For this reason, the researchers propose the mutual egress filtering based defense mechanism, which uses the best current anti-spoofing practice, i.e., egress filtering, to clean the anonymous packets with high-efficiency, and simultaneously increase the incentive deployment through constructing the anti-spoofing alliance. However, the existing work has the following disadvantages:the flat and plain architecture leads to the higher overhead on the filter and communication; the inefficient data processing and non-member identification leads to the higher computation overhead and the lower precision of filter optimization. Therefore, this study proposes a hierarchical anti-spoofing alliance construction approach based on mutual egress filtering. Extensive mathematical analysis and simulations are performed to evaluate the proposed approach. The results show that the proposed approach significantly outperforms the prior approaches in terms of the filter overhead, communication overhead, computation overhead, and the precision of filter optimization.