A
solar cell and a preparation method thereof belong to the field of photovoltaic technology, the
solar cell at least comprises a substrate, a tunneling
oxide layer, a
tin oxide layer and a doped
polycrystalline silicon layer, along the thickness direction of the substrate, the tunneling
oxide layer is arranged on the surface of the substrate, the
tin oxide layer is arranged on the surface of the tunneling oxide layer, and the doped
polycrystalline silicon layer is arranged on the surface of the substrate. The doped
polycrystalline silicon layer is arranged on the surface of the
tin oxide layer, so that the
tin oxide layer is located between the tunneling oxide layer and the doped polycrystalline
silicon layer. The
phosphorus doping concentration alpha of the tunneling oxide layer satisfies 1 * 10 < 13 > cm <-3 > < = alpha < = 1 * 10 < 16 > cm <-3 >, the
phosphorus doping concentration beta of the
tin oxide layer satisfies 1 * 10 < 15 > cm <-3 > < = beta < = 1 * 10 < 20 > cm <-3 >, and the
phosphorus doping concentration gamma of the doped polycrystalline
silicon layer satisfies 1 * 10 < 19 > cm <-3 > < = gamma < = 1 * 10 < 21 > cm <-3 >. The
tin oxide layer is arranged between the tunneling oxide layer and the doped polycrystalline
silicon layer, the tin oxide layer has excellent
conductivity and
light transmission, parasitic absorption is reduced, more light is absorbed by the substrate, and the
photoelectric conversion efficiency of the
solar cell is improved.