The invention relates to a semiconductor structure and a preparation method of the semiconductor structure and belongs to the field of a semiconductor device. The semiconductor structure comprises a semiconductor substrate, an epitaxial layer, a first diffusion region, an oxidation layer, a polycrystalline silicon layer and an insulation layer, wherein the semiconductor substrate has the first semiconductor type, the epitaxial layer is covered on the surface of the semiconductor substrate, the first diffusion region is positioned in the epitaxial layer and has the second semiconductor type, the oxidation layer is arranged on the surface of the first diffusion surface, and in addition, the surface of the oxidation layer is basically aligned with the surface of the epitaxial layer, the polycrystalline silicon layer is positioned on the surface of the epitaxial layer and covers the partial oxidation layer surface, the partial epitaxial layer surface and the exposed first diffusion surface, and the insulation layer is positioned on the exposed oxidation layer surface, the exposed epitaxial surface and the polycrystalline silicon layer surface. Through the adoption of the RESURF technology, a low-doping first doping region is arranged in the semiconductor structure, and during the PN junction reverse deflection, the PN junction can realize the uniform load bearing through the RESURF technology. In addition, the thick oxidation layer can also be used for effectively improving the breakdown voltage of the PN junction. Meanwhile, the semiconductor structure provided by the invention has the advantages that the structure is simple, and the process is simple and convenient.