A HIT solar cell is provided which comprises a p-type crystalline silicon substrate having a light-receiving surface, a first intrinsic amorphous silicon thin film layer formed on the light-receiving surface of the p-type crystalline silicon substrate, an n-type amorphous oxide layer disposed on the first formed intrinsic amorphous silicon thin film layer, and having a first transparent conductive layer, which is formed on the n-type amorphous oxide oxide layer. In the HIT solar cell, the n-type amorphous oxide layer can be directly formed without forming the first intrinsic amorphous silicon thin film layer, and the n-type amorphous oxide layer can be divided into an n-type amorphous oxide layer and an n + type amorphous oxide layer made in turn.
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