The study of cyclic deposit and sea level change characteristics from the Taiyuan Formation in Yuzhou city of western Henan Province will provide a theoretical support of deposit setting aspect in exploration and development of the Carboniferous to Permian coal and coal bed gas in North China. On basis of detailed studies of lithologies, sedimentary structures, ichnofossils and depositional sequences in the outcrop section of the Upper Carboniferous to Lower Permian Taiyuan Formation in the area of Longhua hill, Yuzhou city of Western Henan Province, 2 types of depositional systems (no barrier and barrier coasts), 4 kinds of sedimentary facies (shallow marine, tidal flat, barrier island and lagoon facies) and 3 types of facies associations (shallow marine and tidal flat，barrier island, lagoon and tidal flat, shallow marine, lagoon and tidal flat) have been recognized in this work. According to the characteristics of sedimentary facies, depositional systems and sedimentary cycles composed of transgression and regression, the formation was divided into 3 large (first level) cycles and 9 second level cycles. The first large cycle consists of 4 times alternate overlays of shallow marine and tidal flat deposits; The second large cycle is made up of tidal flat→lagoon→tidal flat→barrier island→tidal flat→lagoon→tidal flat facies; The third large cycle manifest as 3 times alternate overlays of shallow marine and tidal flat deposits, and finally changing into lagoon deposit. By analyzing the response relationship between sedimentary cycles and sea level changes, the curve graph of sea level changes was drawn, and the basic feature of cycled deposits and sea level eustacy during the formation depositing was illuminated.