Abstract: Surface cracks have a high propensity to emerge in shallowly buried large-section loess tunnels. The lining structure endures repeated loading and unloading actions due to periodic infiltration of seasonal rainfall or agricultural irrigation, thereby giving rise to severe structural diseases. In light of this, this article delves into the stress law of the lining structure of large-section loess tunnels under cyclic loading and unloading. It also analyzes the mechanical response characteristics and failure mechanism of the lining structure under diverse load peaks and cyclic loading times. The research findings disclose that the lining structure manifests three response modes under cyclic loading and unloading, namely elastic deformation, progressive failure, and direct cracking. The external loads fall within the ranges of less than 53.2%, 79.8%~100%, and greater than the loading failure value respectively. In the elastic deformation mode, the internal force value remains stable. The axial force is within the range below -932 kN, and the bending moment spans from -233 kN·m to 230 kN·m. During the progressive failure stage, cracks appear on its surface after multiple loading and unloading cycles. The minimum safety factor declines from 0.34~0.42 to below 0.23. In the crack propagation mode, stress concentration occurs in the cracked portions of the structure during loading and unloading, and the cracks expand rapidly. The internal force in the uncracked area stays stable.