Abstract
PROBLEM TO BE SOLVED: To provide a semiconductor structure and a method for forming the same.SOLUTION: A semiconductor structure comprises: a substrate; a gate structure formed over the substrate; a first source/drain structure and a second source/drain structure formed in the substrate adjacently to the gate structure; a first dielectric layer which is formed on the substrate, does not cover the gate structure but covers the first source/drain structure; a second dielectric layer which is formed over the substrate and covers the gate structure; a first conductive structure which is formed in the first dielectric layer and second dielectric layer and is in direct contact with the first source/drain structure; and a second conductive structure which is formed over the second source/drain structure in the first dielectric layer and the second dielectric layer. The second conductive structure extends into the first dielectric layer while penetrating the second dielectric layer, and a part of the first dielectric layer is arranged under the second conductive structure and between the second conductive structure and the second source/drain structure.