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Implicit sentiment identification has become the classic challenge in text mining due to its lack of sentiment words. Recently, graph neural network (GNN) has made great progress in natural language processing (NLP) because of its powerful feature capture ability, but there are still two problems with the current method. On the one hand, the graph structure constructed for implicit sentiment text is relatively single, without comprehensively considering the information of the text, and it is more difficult to understand the semantics. On the other hand, the constructed initial static graph structure is more dependent on human labor and domain expertise, and the introduced errors cannot be corrected. To solve these problems, we introduce a dynamic graph structure framework (SIF) based on the complementarity of semantic and structural information. Specifically, for the first problem, SIF integrates the semantic and structural information of the text, and constructs two graph structures, structural information graph and semantic information graph, respectively, based on specialized knowledge, which complements the information between the two graph structures, provides rich semantic features for the downstream identification task, and helps to understanding of the contextual information between implicit sentiment semantics. To deal with the second issue, SIF dynamically learns the initial static graph structure to eliminate the noise information in the graph structure, preventing noise accumulation that affects the performance of the downstream identification task. We compare SIF with mainstream natural language processing methods in three publicly available datasets, all of which outperform the benchmark model. The accuracy on the Puns of day dataset, SemEval-2021 task 7 dataset, and Reddit dataset reaches 95.73%, 85.37%, and 65.36%, respectively. The experimental results demonstrate a good application scenario for our proposed method on implicit sentiment identification tasks. [ABSTRACT FROM AUTHOR]