The utility model discloses a packing box with a novel opening and closing structure, which comprises two side boxes, the inner walls of the two side boxes are fixedly connected with linings, the two sides of the inner walls of the two linings are provided with sliding grooves, the inner walls of the four sliding grooves are connected with sliding blocks in a sliding manner, and the four sliding blocks are fixedly connected to the two ends of the two sides of the inner box respectively. An inner core is fixedly connected to the inner wall of the inner box, the lining comprises a supporting layer, a waterproof layer, an antibacterial layer and a buffer layer, the supporting layer is fixedly connected to the inner wall of the side box, the waterproof layer is fixedly connected to the inner wall of the supporting layer, the antibacterial layer is fixedly connected to the inner wall of the waterproof layer, and the buffer layer is fixedly connected to the inner wall of the antibacterial layer; according to the packaging box with the novel opening and closing structure, through the opening and closing mode of shifting towards the two sides, the packaging box is more distinctive, the attraction effect on consumers is improved, the height of the inner box and the height of the placed goods can be increased after the packaging box is unfolded, the display effect on the goods is better, and the consumers can watch the goods conveniently.