The invention discloses a semiconductor structure based on low-temperature ion implantation, transistor preparation and a semiconductor processing device. The method comprises the steps of: providinga to-be-processed structure, and defining an ion implantation layer region with an ion implantation surface; cooling the to-be-processed structure, performing ion implantation from the ion implantation surface, wherein in the ion implantation process, an ion implantation layer area is converted into a recovery damage crystallization layer area and a lattice damage amorphous layer area, the self-annealing effect in the ion implantation layer area is relieved through cooling treatment, and the size of the recovery damage crystallization layer area is reduced; and performing annealing treatment,converting the lattice damage amorphous layer area into a recrystallization layer area, and converting the recovery damage crystallization layer area into a crystallization defect layer area. The to-be-processed structure is cooled in the ion implantation process, ion implantation is carried out under the low-temperature condition, and the self-annealing effect in the ion implantation process is relieved, so that the EOR defect after annealing is reduced, the junction leakage current is reduced, and the power consumption of an electronic device is reduced.