Disclosed herein are a μ-polyoxo crosslinked phthalocyanine compound, a preparing method thereof, and a near infrared ray absorbing and reflecting composition using the same, and more particularly, a μ-polyoxo crosslinked phthalocyanine compound having high absorption at a wavelength of 800 to 950 nm and high reflectance at a wavelength of 1200 nm or more, a preparing method of a μ-polyoxy crosslinked phthalocyanine compound simultaneously having near infrared ray absorption and reflection properties as described above, and a near infrared ray absorbing and reflecting composition using the μ-polyoxo crosslinked phthalocyanine compound. According to the exemplary embodiment of the present invention, there is provided a μ-polyoxo crosslinked molybdenum phthalocyanine compound capable of absorbing and reflecting near infrared ray at the same time.