The present invention provides a method for manufacturing a semiconductor structure, which comprises following steps: providing a substrate, which comprises upwards in order a base layer, a buried isolation layer, a buried ground layer, an ultra-thin insulating buried layer and a surface active layer; implementing ion implantation doping to the buried ground layer; forming a gate stack, sidewall spacers and source/drain regions on the substrate; forming a mask layer on the substrate that covers the gate stack and the source/drain regions, and etching the mask layer to expose the source region; etching the source region and the ultra-thin insulating buried layer under the source region to form an opening that exposes the buried ground layer; filling the opening through epitaxial process to form a contact plug for the buried ground layer. Accordingly, the present invention further provides a semiconductor structure. The present invention proposes formation of a buried ground layer contact plug, which then connects buried ground layer electrically to source region, thereby enhancing control capabilities of a semiconductor device over threshold voltages, suppressing short-channel effects and improving device performance; whereas no independent contact is required to build for the buried ground layer, which then saves device area and simplifies manufacturing process accordingly.