提升太陽能電池效率的方法，就是必須想辦法降低任何降低效率的因子，一般來說太陽能電池的損耗大概可以分成:光學反射上的損失(Reflection loss)、表面復合的損失(Surface recombination loss)、半導體內部的復合損失(Bulk recombination loss)。為了改善上述的損失，我們可以做氧化層、氮化層的鈍化(Passivation)、表面粗糙化(Textured)，到後來的結構改變或將晶圓做一個通氫環境下的處理(FGA)，例如:埋藏式電極的結構[2](Buried Contact，BC)、射極鈍化背面局部擴散[4](Passivated-Emitter and Rear Locally diffused，PERL)。而在這裡我們將使用感應耦合式電漿蝕刻系統(ICP)對矽晶圓做非等向性的蝕刻來製備埋藏式電極，在利用感應耦合式電漿蝕刻系統蝕刻後的Hard mask去做選擇性射極(Selective Emitter)的擴散阻擋層(Diffusion Barrier)，藉此我們可做出具有選擇性射極的埋藏式電極太陽能電池。用乾蝕刻的方式來蝕刻矽晶圓時，可以改善用雷射燒結溝槽時所產生的大量微粒，同時也可以利用蝕刻溝槽時的hard mask做一次擴散，此外我們利用感應耦合式電漿蝕刻系統可以蝕刻出方形或圓弧型的形狀，如此一來金屬與半導體的接觸面積可以有效的增加，可以增加載子的收集率，降低其復合速率，同時也可以降低接觸電阻。
利用乾蝕刻的方式所做出的埋藏式電極太陽能電池在未做表面粗糙化的情況下，相對平面的reference片效率12.1%，埋藏式電極的整體效率可提高~3%，短路電流可達到34.92 mA/cm2，而開路電壓可達到0.598(V)，效率達到15.91%。

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