The influence of DC grounding electrode on oil and gas pipeline is closely related to soil structure. Based on the electromagnetic field simulation software CDEGS, this paper establishes a circuit model considering the polarization effect at the pipeline damage point. By the simulation calculation, the influence of different soil structures, including uniform soil structure, horizontal layered soil structure and vertical layered soil structure, on the distribution of pipeline leakage current, the dividing point of leakage current, the total amount of pipeline inflow and outflow current and the maximum annual corrosion depth of pipeline are studied. Through the calculation of earth potential rise and current density above the pipeline, the influence of different soil structures on the distribution of leakage current is verified. The results show that in the uniform soil structure and horizontal layered soil structure with fixed soil resistivity in buried layer of pipeline, the larger the soil resistivity is, the greater the influence of DC grounding electrode on the pipeline is; in the horizontal layered soil structure with fixed resistivity of subsoil and vertical layered soil structure with fixed soil resistivity at DC grounding electrode side, the larger the soil resistivity is, the smaller the influence of DC grounding electrode on the pipeline is.