Critical　burial　depth　plays　an　important　role　in　tunnel　design　and　analysis.　So,　the　division　method　for　deep　tunnels　and　shallow　tunnels　is　perceived　as　a　main　concern.　Considering　the　soil　stress　path　dependency,　this　paper　investigates　the　construction　mechanical　behavior　of　soil　mass　at　different　burial　depths,　and　aims　to　explore　a　method　for　identifying　critical　burial　depth.　Firstly,　using　the　Eulerian　method　and　stress　return　mapping　scheme,　an　elastoplastic　algorithm　applicable　to　double　loading　criteria　was　developed　for　a　soil　constitutive　model　considering　complex　stress　paths.　Then,　the　developed　algorithm　was　implemented　into　a　user-defined　material　subroutine　(UMAT)　and　validated　through　numerical　triaxial　tests　under　different　stress　paths.　Subsequently,　the　UMAT　was　used　to　model　tunnel　excavation　in　soils.　The　simulated　results　were　compared　with　the　results　that　from　practical　engineering,　which　shows　that　the　UMAT　could　accurately　predict　the　ground　surface　settlement.　On　the　basis　of　this,　the　stress　distribution　and　deformation　performance　in　soil　during　tunneling　at　different　burial　depths　were　explored.　Finally,　the　division　method　for　differentiating　shallow　tunnels　and　deep　tunnels　in　soil　was　discussed　and　a　method　for　determining　the　critical　depth　was　proposed.