A light emitting diode package structure allows for an improved light-emitting efficiency by including a first reflecting material layer with through holes; a flip chip on the first reflecting material layer, with the electrodes inlaid in the through holes of the first reflecting material layer; a first transparent material layer surrounding the side surface of the flip chip except the electrodes; and a second reflecting material layer surrounding the first transparent material layer. An interface between the first transparent material layer and the reflecting material layer is an inclined plane, an arc plane, or an irregular shape, to thereby facilitate upward light reflection of the flip chip. A wavelength conversion material layer is over the first reflecting material layer, the flip chip, and the second reflecting material layer.