This utility model provides an inner liner and a packaging bowl using the inner liner, belonging to the field of packaging container technology. It solves the technical problems of poor stability, easy leakage, and easy mixing of soup and food during transportation of existing packaging containers with inner liners. The inner liner is bowl-shaped, with an outwardly protruding upper edge. Multiple first micro-vent holes that are breathable but waterproof are provided on the side walls of the inner liner. The packaging bowl includes a bowl body, a lid, and an inner liner. The upper part of the bowl body expands outward to form a stepped portion, on which the upper edge of the inner liner can be placed. The lid can press the upper edge tightly against the stepped portion. Second micro-vent holes that are breathable but waterproof are provided on the side walls of the bowl body and / or the lid. This utility model, by providing first micro-vent holes on the inner liner, in conjunction with second micro-vent holes on the bowl body and / or lid, effectively addresses the problems of poor stability, easy leakage, and easy mixing of soup and food during transportation.