Abstract: In a high-intensity earthquake area, the earthquake resistance of tunnels is one of the most important topics. Based on soil-structure interaction theory, the seismic dynamic response of a tunnel is analyzed by adopting the 2D finite-element model and time-history method, and the distribution rules of acceleration, vertical displacement, and stress at the lining section are obtained. Through the analysis, the key aseismic parts and the weak aseismic parts in the lining structure are determined. Based on research on the effects of lining stiffness and thickness on the dynamic response, the allocation principle of lining stiffness and the design concepts for lining dimensions are discussed, as it is essential to reduce the stiffness at the corner and haunch properly, increase the stiffness at the other parts accordingly, reduce the arch thickness, and increase the wall thickness. Finally, the rationality and accuracy of the above thoughts are verified by a large amount of numerical modeling and subsequent mathematical calculations, while the recommended optimal parameters for the stiffness allocation ratio and the arch-wall thickness ratio are obtained.