A method for generating and processing a broadcast signal according to an embodiment of the present invention includes encoding broadcast data for one or more broadcast services, encoding first level signaling information including information describing properties of the one or more broadcast services, encoding second level signaling information including information for scanning the one or more broadcast services and generating a broadcast signal including the broadcast data, the first level signaling information and the second level signaling information, wherein the first level signaling information includes user service description (USD) information describing service layer properties with respect to the broadcast services, wherein the USD information includes capability information specifying capabilities necessary to present broadcast content of the broadcast services.