The application discloses a semiconductor structure and a method for manufacturing the same. The semiconductor structure comprises: a semiconductor substrate comprising a first surface and a second surface opposite to each other; and a silicon via formed through the semiconductor substrate, wherein the silicon via comprises a first via formed through the first surface; and a second via formed through the second surface and electrically connected with the first via, wherein the first and second vias are formed individually. Embodiments of the invention are applicable to the manufacture of a 3D integrated circuit.