Tunnels play a vital role in the transportation industry and many other industries. In fact, a tunnel damaged by an earthquake has a serious impact on traffic. Therefore, tunnel destruction induced by earthquakes have been paid more and more attentions. In this study, vibration theory is used for a simplified mechanical model of a tunnel lining system composed of a primary lining, a layer of shock absorption and a second lining. The parameters, such as the mass ratio, the damping ratio and the stiffness ratio of the vibration equation, are simplified correspondingly and solved in the complex domain, resulting in a simplified transfer coefficient. At the same time, numerical simulation and analysis are also carried out. The results show that: 1) The shock absorption layer with a low stiffness ratio has a good damping effect under low-frequency vibration, while under high-frequency vibration, the stiffness ratio has less influence on the transmission coefficient. 2) By analyzing the results of the theoretical calculation and numerical simulation, the tunnel structure under high-frequency vibration can be seen, and when the shock absorption layer stiffness is in close proximity to the second lining stiffness, the deformation and stress of the tunnel lining are the smallest. In general, the application of double-lining in strong earthquake zones can reduce the vibration of the tunnel lining and protect the tunnel from damage.