Semiconductor structure and method for manufacturing semiconductor structure

A semiconductor structure, comprising:

• a semiconductor base comprising a substrate and an isolation structure, wherein the isolation structure is arranged above the substrate and configured to isolate a plurality of active regions from each other;
• a bit line arranged in the substrate and connected to the plurality of active regions;
• and
• a word line arranged in the isolation structure, wherein the word line intersects with the plurality of active regions and surrounds the plurality of active regions,
• wherein the substrate is a Silicon-On-Insulator (SOI) substrate;
• and,
• wherein the substrate comprises a first semiconductor layer, an oxide insulation layer arranged on the first semiconductor layer, and a second semiconductor layer arranged on the oxide insulation layer, wherein the bit line is arranged in the oxide insulation layer, the isolation structure is arranged on the oxide insulation layer and covers the second semiconductor layer, the active regions comprise the second semiconductor layer;
• and
• a top end of the bit line is not higher than a lower surface of the second semiconductor layer.