<p>Disclosed are a solar cell and a method for manufacturing the same. The method includes forming a back electrode on a substrate, forming an anti-diffusion layer on the back electrode, performing primary laser scribing to divide the back electrode into a plurality of unit back electrodes, performing secondary laser scribing along one side of a first line formed by the primary laser scribing such that a process region of secondary laser scribing overlaps the first line to remove a burr produced by the primary laser scribing, and performing tertiary laser scribing along the other side of the first line such that a process region of tertiary laser scribing overlaps the first line to remove the burr.</p>