A method of forming a semiconductor structure includes: providing an initial substrate having a first region and a second region; forming a first substrate on the initial substrate; forming a first insulating layer on the first substrate; forming a second substrate on the first insulating layer; removing the second substrate in the second region to form a second insulating layer on the first insulating layer in the second region; and forming a plurality of passive devices on the second insulating layer in the second region and forming a plurality of active devices on the second substrate in the first region.