The　accuracy　of　the　structural　seismic　responses　largely　depends　on　the　calculation　of　the　Rayleigh　damping　coefficients　in　the　dynamic　time　and　history　analysis.　By　analyzing　the　seismic　responses　of　a　stratified　site　under　different　earthquake　actions,　the　results　in　time　domain　and　frequency　domain　based　on　commonly　used　damping　coefficients　are　compared　with　each　other.　A　new　method　for　calculating　Rayleigh　damping　coefficients　for　time　domain　analysis　with　hysteretic　damping　ratio　is　proposed.　The　influence　of　different　calculation　methods　of　Rayleigh　damping　coefficient　on　the　seismic　responses　of　a　single-story　two-span　underground　subway　station　is　discussed　based　on　the　proposed　method.　The　results　show　that　the　average　error　of　the　seismic　responses　of　the　site　is　minimum　between　the　new　method　and　the　frequency　domain　method.　The　results　of　the　modified　full　Rayleigh　damping　agree　well　with　the　new　method　for　the　seismic　responses　of　the　underground　structure.　The　calculation　method　for　Rayleigh　damping　coefficients　proposed　in　this　paper　has　the　advantage　of　high　precision　and　simple　operation,　can　be　widely　used　in　seismic　response　analyses　of　site　and　underground　structures.　©　2019,　Science　Press.　All　right　reserved.