The present disclosure relates to the field of semiconductor technologies, and provides a semiconductor structure and a method for manufacturing the same. The semiconductor structure includes a semiconductor base, bit lines and word lines, wherein a plurality of active regions is provided in the semiconductor base; the bit lines are disposed in the semiconductor base, extend in a first direction and are connected to the active regions; and the word lines are disposed on the semiconductor base above the bit lines, extend in a second direction, and intersect with the active regions.