their power conversion efficiencies (PCEs) have increased from 3.8% [5] in 2009 to 25.7% [6] in 2021. For the potential applications of PSCs in tandem solar cells (e.g., perovskite/silicon [7] or perovskite/CIGS [8] ) as top sub-cell and building-integrated photovoltaics (BIPV), [9] the transparent conductive oxide (TCO) is essential. With various TCO processing strategies, the magnetron sputtering is recognized as the most advanced technology to prepare the TCOs, and the sputtered TCOs have low resistivity and broadband transparency. [10] However, perovskite (PVK) and the selective transportation layers such as PCBM are soft materials, which will be destroyed irreversibly by the high energy sputtered particles during the sputtering process. Therefore, the sputtering buffer layer is crucial for preparing sputtered TCOs in semi-transparent (ST) PSCs or tandem solar cells.In the previously reports, MoO x [11] and ZnO [12] were used as sputtering buffer layer without deteriorating the underlying layers. Recently, atomic layer deposition (ALD), self-limiting surface reactions affording a conformal layer-by-layer growth with thickness in the nanometer range, turns out to be particularly attractive technic for the sputtering buffer layer. [13] Additionally, ALD-grown charge extraction layers in the PSCs were mainly focused on metal precursor, [14] oxygen Atomic layer deposition (ALD) turns out to be particularly attractive technology for the sputtering buffer layer when preparing the semi-transparent (ST) perovskite solar cells (PSCs) and the tandem solar cells. ALD process turns to be island growth when the substrate is unreactive with the ALD reactants, resulting in the pin-hole layer, which causes an adverse effect on antisputtering. Here, p-i-n structured PSCs with ALD SnO x as sputtering buffer layer are conducted. The commonly used electron transportation layer (ETL) PCBM in the p-i-n structured PVK solar cell is an unreactive substrate that prevents the layer-by-layer growth for the ALD SnO x . PCBM layer is activated by introducing reaction sites to form impermeable ALD layers. By introducing reaction sites/ALD SnO x as sputtering buffer layer, the authors succeed to fabricate ST-PSCs and perovskite/silicon (double-side polished) tandem solar cells with power conversion efficiency (PCE) of 20.25% and 23.31%, respectively. Besides, the unencapsulated device with reaction sites maintains more than 99% of the initial PCE after aging over 5100 h. This work opens a promising avenue to prepare impermeable layer for stable PSCs, ST-PSCs, tandem solar cells, and the related scale-up solar cells.