PURPOSE: Opening structure for a discharge hole of a can is provided to simplify the opening work of the can such as a beverage can by using the principle of a lever, and to improve the convenience of use via the use of any auxiliary tools including a straw and a guide piece. CONSTITUTION: According to the opening structure for a discharge hole of a beverage can, a cutting piece is formed along a cutting line provided on the top plate of the can, and the cutting piece is coupled with an opening tab having a handle by using a rivet. A reinforcement device is provided on the cutting piece having a non-cutting section on the center part of the top plate. The opening tab is rotatably coupled to the beginning side of the cutting piece by using the rivet so that the opening tab can be positioned on the top surface of the cutting piece before the opening thereof.