The present invention relates to a semiconductor structure and a method for manufacturing the same. A semiconductor structure comprises: a semiconductor substrate; a first insulating material layer, a first conductive material layer, a second insulating material layer, a second conductive material layer and an insulating buried layer formed in sequence on the semiconductor substrate; a semiconductor layer bonded on the insulating buried layer; transistors formed on the semiconductor layer, the channel regions of the transistors each being formed in the semiconductor layer and each having a back-gate formed from the second conductive material layer; a dielectric layer covering the semiconductor layer and the transistors; isolation structures for at least electrically isolating each transistor from its adjacent transistors, the top of the isolation structures being flush with or slightly higher than the upper surface of the semiconductor layer, and the bottom of the isolation structures being in the second insulating material layer; and a conductive contact running through the dielectric layer and extending down into the first conductive material layer.