The invention relates to a gate structure of a semiconductor device. The gate structure comprises a gate oxide layer, a field oxide structure and a poly-silicon split gate, wherein the gate oxide layer is arranged on a substrate, the field oxide structure is arranged on the gate oxide layer, the poly-silicon split gate is arranged on the gate oxide layer and the field oxide structure, the width of the field oxide structure is smaller than the distance of two surfaces, deviating from each other, between a first gate structure and a second gate structure, and greater than the distance between the first gate structure and the second gate structure, and the orthographic projection of an interval region between the first gate structure and the second gate structure on the field oxide structure is not beyond the edge of the field oxide structure. The invention also relates to a fabrication method for the gate structure of the semiconductor device. The fabrication method is compatible and consistent with the traditional fabrication methods of a power vertical double-diffusion metal oxide semiconductor field effect transistor (VDMOS) and an insulated gate bipolar transistor (IGBT) chip, the process difficulty and the photoetching frequency are not increased, the specific turn-on resistance, the gate charge Qg and the leakage current Idss are low, the reliability is high, the chip area is small, the production cost can be greatly reduced, and the fabrication method can be used for manufacturing the power VDMOS and the IGBT chip at a large scale, low cost and high reliability.