There is provided a semiconductor structure and a method for manufacturing the same. The semiconductor structure according to the present invention comprises: a semiconductor substrate; a channel region formed on the semiconductor substrate; a gate stack formed on the channel region; and source/drain regions formed on both sides of the channel region and embedded in the semiconductor substrate. The gate stack comprises: a gate dielectric layer formed on the channel region; and a conductive layer positioned on the gate dielectric layer. For an nMOSFET, the conductive layer has a compressive stress to apply a tensile stress to the channel region; and for a pMOSFET, the conductive layer has a tensile stress to apply a compressive stress to the channel region.