High integrity, lower power consuming semiconductor devices and methods for manufacturing the same. The semiconductor device includes: semiconductor substrate; a well region in the semiconductor substrate; an interlayer structure over the well region, the interlayer structure including a back gate conductor, semiconductor fins at both sides of the back gate conductor and respective back gate dielectric isolating the back gate conductor from the semiconductor fins, respectively, wherein the well region functions as one portion of a conductive path of the back gate conductor; a punch-through stop layer at a lower portion of the semiconductor fin; a front gate stack intersecting the semiconductor fin, the front gate stack including a front gate dielectric and a front gate conductor and the front gate dielectric isolating the front gate conductor from the semiconductor fin; and a source region and a drain region connected to a channel region provided by the semiconductor fin.