Abstract: A semiconductor structure includes a gate, an oxide channel layer, a gate insulating layer, a source, a drain and a dielectric stacked layer. The oxide channel layer is stacked over the gate, with the gate insulting layer disposed therebetween. The source and the drain are disposed on a side of the oxide channel layer and in parallel to each other. A portion of the oxide channel layer is exposed between the source and the drain. The dielectric stacked layer is disposed on the substrate and includes plural of first inorganic dielectric layers with a first refraction index and plural of second inorganic dielectric layers with a second refraction index that are stacked alternately. At least one of the first inorganic dielectric layers directly covers the source, the drain and the portion of the oxide channel layer. The first refraction index is smaller than the second refraction index.