| CPC H10D 30/63 (2025.01) [H10D 30/025 (2025.01); H10D 62/292 (2025.01)] | 10 Claims |

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1. A semiconductor structure, comprising:
a first gate structure on a substrate, a first conductive region and a second conductive region, wherein the first conductive region and the second conductive region are located at two sides of the first gate structure, and in a direction perpendicular to the substrate, the first conductive region and the second conductive region are located at different height positions; and
a second gate structure on the substrate and a third conductive region, wherein the first conductive region and the third conductive region are located at two sides of the second gate structure, and in the direction perpendicular to the substrate, the third conductive region and the first conductive region are located at different height positions; and
wherein the substrate is of a U-shaped structure, a position of the first conductive region on a surface of the substrate is lower than a position of the second conductive region on a surface of the substrate, and the position of the first conductive region on the surface of the substrate is lower than a position of the third conductive region on a surface of the substrate.
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