The invention relates to the field of tunnel defect rectification technology structures, in particular to a tunnel bottom structure and a construction method capable of eliminating uplifts of invertedarches of a tunnel in an area with high ground pressure. The structure comprises the inverted arches and an over-break back-filling layer; multiple sets of pressure releasing holes are formed in theinterior of the over-break back-filling layer in the transverse direction of the tunnel at intervals in a drilled mode, and each set of the pressure releasing holes comprises the multiple pressure releasing holes which are arranged in the longitudinal direction of the tunnel at intervals; the lower ends of the pressure releasing holes stretch into surrounding rock under the tunnel bottom; multipledrainage ditches arranged in the transverse direction of the tunnel at intervals are formed in the inverted arches, a set of steel pipes are arranged in each drainage ditch, the steel pipes are filled with gravel, and the steel pipes, the over-break back-filling layer and pores in the pressure releasing holes are communicated. According to the tunnel bottom structure, arrangement is orderly, theconstruction process is convenient, fast and compact, and the economical and environmentally-friendly effects are significant; when uplift destruction of the inverted arches generated due to the action of vertically-upward high compression stress needs to be prevented, by means of the method, ground stress can be effectively released, and underground water with high water levels can be effectivelydrained, so that potential safety hazards of late operation of the tunnel are eliminated, and the effect of fundamentally preventing the uplifts of the inverted arches is achieved.