The present invention discloses a wafer level packaging method and a packaging structure for packaging a first wafer and a second wafer. The first wafer has a back side and an active side, and further, the active side of the first wafer has a MEMS element. The step of forming two through silicon vias is performed first. A first electrical interconnect and a first bonding ring are formed on the active side of the first wafer. The former connects with one of the through silicon vias, the later surrounds the MEMS element and connects with the other of the through silicon vias. The step of forming a second bonding ring and a second electrical interconnect is then performed. And then, a voltage will be applied to the through silicon vias through the back side of the first wafer.