Semiconductor structure and method for manufacturing the same

Abstract

Semiconductor structure and methods for manufacturing the same are disclosed. In one embodiment, the semiconductor device is formed on an SOI substrate comprising an SOI layer, a buried insulating layer, a buried semiconductor layer and a semiconductor substrate from top to bottom, and comprises: source/drain regions formed in the SOI layer; a gate formed on the SOI layer, wherein the source/drain regions are located at both sides of the gate; a back gate region formed by a portion of the buried semiconductor layer which is subjected to resistance reduction; and a first isolation structure and a second isolation structure which are located at both sides of the source/drain regions and extend into the SOI substrate; wherein the first isolation structure and the second isolation structure laterally adjoin the SOI layer at a first side surface and a second side surface respectively; the first isolation structure laterally adjoins the buried semiconductor layer at a third side surface; and the third side surface is located between the first side surface and the second side surface.