Abstract: The present application discloses a semiconductor structure and a method for manufacturing the same. A semiconductor structure according to the present invention can adjust the threshold voltage by capacitive coupling between a backgate region either and a source region or a drain region with a common contact, i.e. a source contact or a drain contact, which leads to a simple manufacturing process, a higher integration level, and a lower manufacture cost. Moreover, the asymmetric design of the backgate structure, together with the doping of the backgate region which can be varied as required in an actual device design, can further enhance the effects of adjusting the threshold voltage and improve the performances of the device.