The present disclosure discloses a metal-oxide-semiconductor field-effect transistor (MOSFET) and a method for manufacturing the same. The MOSFET includes: a silicon on insulator (SOI) wafer which comprises a semiconductor substrate, a buried insulating layer, and a semiconductor layer, the buried insulating layer being on the semiconductor substrate, and the semiconductor layer being on the buried insulating layer; a gate stack on the semiconductor layer; a source region and a drain region, which are in the semiconductor layer and on opposite sides of the gate stack; and a channel region, which is in the semiconductor layer and sandwiched by the source region and the drain region, wherein the MOSFET further comprises a back gate, the back gate being located in the semiconductor substrate and having a first doped region in a lower portion of the back gate and a second doped region in an upper portion of the back gate.