Semiconductor structure with multi-layers film

A semiconductor structure includes a substrate, a grating coupler structure over the substrate, a multi-layers film structure over the grating coupler structure. The multi-layers film structure include a first layer including a first refractive index, a second layer over the first layer and including a second refractive index and a third layer over the second layer and including a third refractive index. The second refractive index is greater than the first refractive index and is greater than the third refractive index of the third layer, and a thickness of each layer of the multi-layers film structure is within a range from λ/4 to λ2, λ is a wavelength of light.