To understand the forming and tectonic evolution of the South China Sea basin, new data of the structural styles and geochronology were obtained from the Dulong-Song Chay dome, southeastern Yunnan and northern Vietnam. The structural styles were acquired through field investigation and geochronological dating was carried out using zircon SHRIMP Ⅱ U-P and argon isotopic analyses. The South China Sea basin extension occurred firstly at Late Mesozoic to Early Cenozoic, and then at Late Oligocene to Middle Miocene (32-17 Ma). The second stage of extension formed immediately after the first stage, and both extensions have a consistent forming mechanism. New structural analysis and geochronological data do not support the models of "backarc spreading" and "strike-slip faults producing the extension". Then what mechanism resulted in the extension of South China Sea basin? The data indicate that at least two episodes of major extensional tectonics, i.e., the D1 deformation at 237-228 Ma resulted in the rising and exhumation of the dome, and D2 deformation at 86-78 Ma overprinted and redeformed the dome. Of them, the D2 shows a consistent forming time, extensional direction and tectonic regime among Dulong-Song Chay dome, South China block and the northern margin of the South China Sea basin. Regional geology has proved that the northern margin of the South China Sea basin belongs to the South China block, therefore, we interpreted that the Late Mesozoic to Early Cenozoic extensional tectonics occurred in the northern margin of the South China Sea basin due to the intraplate deformation of the South China block, while the Ailaoshan-Red River sinistral slip strengthened the Cenozoic extension in the South China Sea basin.