A semiconductor structure and a method for manufacturing same. The semiconductor structure includes: a semiconductor base, including a logical device region and a memory region; a bit line located in the memory region and an electrical contact layer located in the logical device region, which are disposed in a same layer; a first semiconductor channel located on the bit line and a second semiconductor channel located on the electrical contact layer, which are disposed in a same layer; a word line and a gate disposed in a same layer; a capacitor structure, in contact with a second doped region of the first semiconductor channel; an electrical connection structure, in contact with the fourth doped region of the second semiconductor channel; and a dielectric layer, located between the bit line and the word line, and on a side of the word line away from the semiconductor base.