The invention relates to a railway cutting structure in a high ice content frozen soil section of plateau and a construction method of the railway cutting structure. Side slopes on two sides of the cutting and the bottom of the slopes are subjected to overbreak and replaced with coarse granular soil, coarse granular soil replacement layers are formed and comprise the side slope parts on the two sides and the pavement parts of the central plane; and vertical heat pipes inserted into frozen soil are arranged on the two sides of the pavement parts, and side ditches are arranged on the surfaces ofthe coarse granular soil replacement layers on the inner sides of the heat pipes. According to the railway cutting structure in the high ice content frozen soil section of plateau and the construction method of the railway cutting structure, in order to protect the frozen soil environment and maintain the ecological balance and the self-stability of the cutting, a new design of the cutting in thehigh ice content section is conducted, thus the cutting frozen soil environment can be protected and recovered timely, the construction period is short, the efficiency is high, and popularization iseasy.