A semiconductor structure and a method for manufacturing same. The semiconductor structure includes a storage unit, which includes: a first dielectric layer and a metal bit line located therein; a semiconductor channel, located on the metal bit line; a word line, disposed surrounding part of the semiconductor channel; a second dielectric layer, located between the metal bit line and the word line, and on top of the word line; a first and a second lower electrode layers, stacked on the semiconductor channel, the first lower electrode layer contacting the top surface of the semiconductor channel; an upper electrode layer, located on top of the second lower electrode layer, and surrounding the first and the second lower electrode layers; and a capacitor dielectric layer, located between the upper electrode layer and the first lower electrode layer, and between the upper electrode layer and the second lower electrode layer.