Underground　structure　seismic　damage　process　simulation　is　an　effective　means　to　study　the　underground　structure　aseismic　performance.　Through　setting　artificial　boundary　condition,　taking　dead　weight　stress　of　rock　and　soil　mass　as　an　initial　state　of　dynamic　response　simulation,　the　static-dynamic　coupling　numerical　simulation　of　earthquake　response　of　the　underground　structures　is　realized.　Based　on　finite　element　analysis　software　ABAQUS,　taking　ultimate　shear　strain　as　a　failure　criterion,　the　seismic　damage　process　of　underground　structures　is　simulated　by　the　birth-death　element　method.　Considering　structure　depth,　the　influence　of　initial　geostress　on　aseismic　performance　of　underground　structure　is　analyzed.　The　results　show　that　the　aseismic　performance　of　underground　structures　has　a　most　unfavorable　depth,　namely　the　most　easily　damaged　depth　in　earthquake.　When　the　depth　exceeds　the　most　easily　damaged　depth,　the　ultimate　aseismic　capacity　of　structures　enhances.　If　the　earthquake　damage　occurs,　the　damage　degree　of　structures　will　be　greater　with　the　increasing　of　depth.