The invention discloses a method for improving breakdown voltage for a self-aligning contact hole, which comprises the following steps: 1, depositing polycrystalline silicon, an oxidation film layer and a hard mask layer on an oxide layer on a silicon substrate in turn; 2, etching the hard mask layer, the oxidation film layer and the polycrystalline silicon from the top down in turn to form a polycrystalline silicon gate, and making a top angle at the top of the polycrystalline silicon become circular; 3, growing an oxidation film layer on the lateral surface of the polycrystalline silicon gate; 4, growing a side wall; and 5, etching the self-aligning contact hole. A polycrystalline silicon structure comprises a polycrystalline silicon layer, the oxidation film layer and the hard mask layer from the bottom up in turn. The oxidation film layer as a polycrystalline silicon gate structure is arranged between the hard mask layer and the polycrystalline silicon layer, the top angle at the top of the polycrystalline silicon gate is made to be circular, and the thicker oxidation film and nitride film are formed at the top angle of the top of the grate, so as to improve the breakdown voltage performance for the self-aligning contact hole.