A semiconductor structure and a method for manufacturing the same are provided. Compared to conventional structures of thin film transistors, the structure of the present invention uses a patterned first metal layer as a data line, and a patterned second metal layer as a gate line. In a thin film transistor, a gate is also located in the patterned first metal layer, and is electrically connected to the gate line located in the patterned second metal layer through a contact hole. A source and a drain of the thin film transistor are electrically connected to the data line through a contact hole. The structure of the present invention increases a storage capacitance and an aperture ratio.