Summary: Tunnel Oxide Passivated Contact (TOPCon) technology has established itself as the current industry mainstream by achieving an optimal balance between performance, cost, and manufacturing compatibility. The core of its advancement lies in the continuous refinement of the ultra-thin silicon oxide layer and the doped polycrystalline silicon layer, which provide superior surface passivation. Current technical innovation is concentrated on several fronts: integrating advanced laser doping techniques to create selective contacts, utilizing atomic layer deposition (ALD) for more uniform and compact tunnel oxide layers, and implementing multi-busbar (MBB) or even busbar-free interconnection to minimize resistance losses. From a development perspective, the industry is focused on reducing the parasitic absorption of the poly-Si layer, exploring low-temperature processes compatible with back-end cell interconnection, and transitioning from P-type to higher efficiency potential N-type silicon substrates. The major goal is to narrow the efficiency gap with theoretical limits through incremental but crucial innovations in process control and material quality. The development roadmap also emphasizes reducing the carbon footprint of its high-temperature processes and enhancing long-term reliability under various environmental stresses to ensure its leading position in utility-scale applications.