By analyzing the structural background, petroleum geological conditions, and typical regional (paleo) oil and gas reservoirs in marine ultra-deep oil and gas regions in China, this paper reveals the evolution processes of the marine ultra-deep oil and gas reservoirs and the key controlling factors of accumulation. The marine ultra-deep oil and gas resources in China are buried at depth of greater than 6000 m, and are mainly distributed in the Precambrian and Lower Paleozoic strata in the Sichuan, Tarim and Ordos cratonic basins. The development of marine ultra-deep source rocks in China is controlled by cratonic rifts and cratonic depressions with the background of global supercontinent breakup-convergence cycles. The source rocks in Sichuan Basin have the most developed strata, followed by Tarim Basin, and the development strata and scale of Ordos Basin needs to be further confirmed. The marine ultra-deep reservoir in China is dominated by carbonate rocks, and the reservoir performance is controlled by high-energy sedimentary environment in the early stage, superimposed corrosion and fracture in the later stage. The regional caprocks are dominated by gypsum salt rocks, shale, and tight carbonate rock. The ultra-deep oil and gas fields in China have generally experienced two stages of oil-reservoir forming, cracking (or partial cracking) of paleo-oil reservoirs, and late finalization of cracked gas (or highly mature to over mature oil and gas). The oil and gas accumulation is controlled by static and dynamic geological elements jointly. Major hydrocarbon generation center, high quality and large-scale reservoir resulted from karstification of high energy facies belt, thick gypsum rock or shale caprock, and stable trapping and preservation conditions are the key factors for accumulation of ultra-deep oil and gas. We propose three favorable exploration directions, i.e. the areas around intracratonic rift and intracratonic depression, and craton margin.