Substrate structure with high reflectance and method for manufacturing the same

A substrate structure with high reflectance, comprising:

• a base material comprising a first surface and a second surface opposite to the first surface;
• a first patterned circuit layer disposed on the first surface;
• a second patterned circuit layer disposed on the second surface;
• a first insulation layer covering the first patterned circuit layer and a portion of the first surface exposed by the first patterned circuit layer;
• a metal reflection layer covering the first insulation layer, wherein a reflectance of the metal reflection layer is substantially greater than or equal to 85% and there is no conductive material between the first patterned circuit layer and the metal reflection layer;
• and
• a first ink layer disposed between the first insulation layer and the metal reflection layer.