The present disclosure discloses a light emitting diode (LED) package structure, a heat-dissipating substrate, a method for manufacturing an LED package structure, and a method for manufacturing a heat-dissipating substrate. The method for manufacturing the heat-dissipating substrate includes: providing a metal plate having a top surface and a bottom surface; implementing an etching process on the metal plate so as to form a first heat-dissipating block, a second heat-dissipating block, and a heat-dissipating plate spaced apart from each other; and filling an insulating material between the heat-dissipating plate and the first heat-dissipating block and between the heat-dissipating plate and the second heat-dissipating block so as to electrically isolate the heat-dissipating plate, the first heat-dissipating block, and the second heat-dissipating block from each other.