Provided are a semiconductor structure and a method for forming same. The method includes the following operations. Active areas and first isolation structures disposed at intervals are provided. Second isolation structures located between adjacent active areas are provided, and top surfaces of the second isolation structures are higher than or flush with top surfaces of the active areas. A mask layer are formed, pattern openings of which expose part of the top surfaces of the active areas, and the second isolation structures are located at two opposite sides of part of the active areas. The part of the active areas exposed by the pattern openings and part of the first isolation structures are etched to form intermediate grooves at least exposing part of surfaces of the active areas. Bit line structures are formed, which are electrically connected to top surfaces exposed by the intermediate grooves.