Since the Neogene， reef carbonate has been widely distributed in the Andaman Sea under the tectonic background of the continental margin and volcanic basement uplift. To better understand the tectonic evolution and paleo-environmental characteristics of the Andaman Sea， the platform margin stratigraphy was divided into five seismic sequences through high-resolution seismic profiles. Based on the established seismic sequence framework， the evolution model and development controlling factors of regional Miocene biogenetic reefs are discussed. The research shows that the growth， development， and spatial distribution of reefs in the eastern Andaman Sea are mainly controlled by the formed topography and sea-level changes. During the Miocene， the Andaman Sea experienced a rift during the back-arc strike-slip stage， accompanied by an increase in sea level. The topography of the high east and low west caused by the southern Sagaing Fault provides a favorable place for the development of reef carbonate in the eastern terraces. The secondary fault caused the east-west division of the reef， while the steady rise in sea level caused the reef to grow steadily.