Disclosed are a describing method and a coding method of panoramic video ROIs based on multiple layers of spherical circumferences. The describing method comprises: first setting a center of the panoramic video ROIs; then setting the number of layers of ROIs as N; obtaining the size Rn of the current layer ROI based on a radius or angle; obtaining the sizes of all of the N layers of ROIs, and writing information such as the center of the ROIs, the number of layers, and the size of each layer into a sequence header of a code stream. The coding method comprises adjusting or filtering an initial QP based on a QP adjusted value and then coding an image. By flexibly assigning code rates to multiple layers of panoramic video ROIs, while guaranteeing a relatively high image quality of ROIs, the code rate needed for coding and transmission is greatly reduced.