A semiconductor structure is provided. The semiconductor structure includes a functional cell region including an n-type functional transistor and a p-type functional transistor. The semiconductor structure also includes a first power transmission cell region including a first cutting feature and a first contact rail in the first cutting feature. The semiconductor structure also includes a first power rail electrically connected to a source terminal of the p-type functional transistor and the first contact rail of the first power transmission cell region. The semiconductor structure also includes a second power transmission cell region adjacent to the first power transmission cell and including a second cutting feature and second contact rail in the second cutting feature. The semiconductor structure also includes an insulating strip extending from the first cutting feature to the second cutting feature in a first direction.