A method for manufacturing a low-frequency coupling sound-absorbing structure, comprising: setting parameters of the low-frequency coupling sound-absorbing structure; and providing the low-frequency coupling sound-absorbing structure based on said parameters; wherein the low-frequency coupling sound-absorbing structure comprises: a peripheral chamber, a resonance chamber arranged inside the peripheral chamber, and an extension tube structure arranged inside the resonance chamber, wherein one end of the extension tube structure is connected to a chamber wall of the resonance chamber through a corresponding through hole; and wherein the peripheral chamber comprises a micro-perforated plate, a back plate, a first side plate, and a second side plate, wherein the micro-perforated plate is provided with a plurality of micro-hole structures, the micro-perforated plate is opposite to the back plate, and the first side plate is opposite to the second side plate, and wherein the resonance chamber is spherical, the method characterized by setting said parameters of the low-frequency coupling sound-absorbing structure by establishing an objective function according to parameters of the low-frequency coupling sound-absorbing structure; optimizing the objective function by a simulated annealing optimization algorithm to obtain an optimal solution of the objective function; and taking each element in the optimal solution as the corresponding parameter. setting parameters of the low-frequency coupling sound-absorbing structure; and providing the low-frequency coupling sound-absorbing structure based on said parameters; wherein the low-frequency coupling sound-absorbing structure comprises: a peripheral chamber, a resonance chamber arranged inside the peripheral chamber, and an extension tube structure arranged inside the resonance chamber, wherein one end of the extension tube structure is connected to a chamber wall of the resonance chamber through a corresponding through hole; a peripheral chamber, a resonance chamber arranged inside the peripheral chamber, and an extension tube structure arranged inside the resonance chamber, wherein one end of the extension tube structure is connected to a chamber wall of the resonance chamber through a corresponding through hole; and wherein the peripheral chamber comprises a micro-perforated plate, a back plate, a first side plate, and a second side plate, wherein the micro-perforated plate is provided with a plurality of micro-hole structures, the micro-perforated plate is opposite to the back plate, and the first side plate is opposite to the second side plate, and wherein the resonance chamber is spherical, the method characterized by setting said parameters of the low-frequency coupling sound-absorbing structure by establishing an objective function according to parameters of the low-frequency coupling sound-absorbing structure; optimizing the objective function by a simulated annealing optimization algorithm to obtain an optimal solution of the objective function; and taking each element in the optimal solution as the corresponding parameter. establishing an objective function according to parameters of the low-frequency coupling sound-absorbing structure; optimizing the objective function by a simulated annealing optimization algorithm to obtain an optimal solution of the objective function; and taking each element in the optimal solution as the corresponding parameter.