I dig down about a foot and place the box on it - no liner.
I make my own soil - keep two 4x4x4 chicken wire compost bins in the way-back - fill em' with ground-up leaves, coffee filters, egg shells, etc (and some horse manure) - this is what goes into the box gardens - takes about 6 months - rich and black, full of worms.
So right now the soil is about 5 inches below the top of the 2x10, so that gives me about (hmmm, 10 - 5 + 12), about 17 inches of soil - drains just fine.
The untreated wood lasts about 5 years, or so - when it rots through just nail another 2x10 in - nuthin' fancy.