The present invention provides a semiconductor device integrating passive elements, which applies to analog circuits, wherein capacitors, resistors and inductors are fabricated by a TVS technology. The semiconductor device comprises a substrate; at least one passive element arranged in the substrate; and at least one semiconductor integrated circuit formed in the substrate. The passive element includes a first conductive layer, a first dielectric layer and a second conductive layer, which are stacked sequentially. The first conductive layer and the second conductive layer cooperate with the first dielectric layer to form an equivalent element. The semiconductor circuit is electrically connected with the passive element through the first conductive layer and the second conductive layer to form bidirectional signal transmission paths. The passive elements can be formed on the back side of the substrate to reduce the area occupied by the passive elements in the substrate.