The invention relates to a capacitive MEMS microphone and a method for manufacturing the same. The microphone includes: a substrate; a first dielectric supporting layer on the substrate; a movable sensitive layer formed on the first dielectric supporting layer and having a movable diaphragm extending within the air; a backplate disposed over the movable sensitive layer and spaced from the movable diaphragm; a chamber recessed from and extending through the substrate and the first dielectric supporting layer; and an impact resisting device connecting to the movable diaphragm. The impact resisting device is exposed downwardly and disposed above the chamber. The movable sensitive layer has a number of anchors formed around the movable diaphragm, a number of flexible beams each of which is employed to connect one of the anchors to the movable diaphragm, and a bonding portion connecting to the anchor.