The invention discloses a biological treatment method used for realizing simultaneous removing of carbon and nitrogen in sewage via controlling dissolved oxygen. The biological treatment method comprises following steps: S1, sewage is delivered into a sewage treatment system provided with only one biological treatment tank, and the biological treatment tank is inoculated with domesticated active sludge, wherein after inoculation, the concentration of active sludge in the biological treatment tank is controlled to be 0.5 to 100g / L; S2, the concentration of dissolved oxygen in the sewage treatment system is controlled, and staged operation is carried out; S3, the total nitrogen, the total carbon, and the concentrations of negative and positive ions of inlet water and outlet water are detected; and S4, in seven days of continuous operation, the concentration of dissolved oxygen is maintained to be 0.1mg / L<=DO<1.0mg / L, TN removing ratio of the sewage treatment system on TOC of sewage of different carbon nitrogen ratio is measured. According to the biological treatment method, carbon nitrogen removing is completed in a same sewage treatment tank, the bacteria colony structure of anaerobic bacteria is controlled via controlling dissolved oxygen, ammoxidation is realized at first, and simultaneous removing of carbon and nitrogen in sewage is realized by denitrifying bacteria.