The invention discloses a GaN-based enhancement/depletion mode heterojunction field effect transistor with a buried gate structure. The GaN-based enhancement/depletion mode heterojunction field effect transistor is mainly composed of a substrate, an AlInGaN buffer layer, a buried gate, a buried gate dielectric layer, a GaN channel layer, an AlInGaN barrier layer, a gate dielectric layer, a source electrode, a drain electrode and a gate electrode from bottom to top, wherein the source electrode and the drain electrode are arranged on the AlInGaN barrier layer, and the gate electrode is arranged on the gate dielectric layer. The source electrode and the drain electrode are in ohmic contact with the AlInGaN barrier layer, and the source electrode and the gate dielectric layer are in Schottky contact. The buried gate dielectric layer and the buried gate are both placed in the AlInGaN buffer layer, and the buried gate is placed in the buried dielectric layer. Through independent bias arrangement of the buried gate, according to the different bias arrangement of the buried gate, the threshold voltage of devices is adjusted; when the buried gate is in a negative bias state, two-dimensional electron gas in the AlInGaN barrier layer is exhausted by the buried gate, and the devices are made to achieve enhancement mode work; when the buried gate is in a zero bias state or a positive bias state, the two-dimensional electron gas exists in the AlInGaN barrier layer, and the devices are made to achieve depletion mode work.