The invention provides water-based transparent polyurethane, water-based UV curing gloss oil, water-based UV curing ink and a preparation method thereof. The water-based transparent polyurethane is prepared from the following raw materials in parts by weight: 30-50 parts of isophorone or diisopropylketone, 5-20 parts of diisocyanate, 80-120 parts of polyester polyol, 1-3 parts of 2, 2-dimethylolpropionic acid, 10-30 parts of neopentyl glycol and 5-30 parts of C7-C22 alkanediol. Isophorone and diisopropylketone not only can be used as reaction monomers, but also can be used as solvents, have high dissolvability to diisocyanate, and are miscible with water, so that the generated prepolymer can form a uniform dispersion in water. 2, 2-dimethylolpropionic acid not only can be used as a chain extender, but also can enable polyurethane to obtain a self-emulsifying property, so that the self-emulsifying water-based polyurethane with excellent stability can be prepared in an internal emulsification manner. Under the action of isophorone, diisopropylketone, neopentyl glycol and alkanediol, a polyurethane aqueous dispersion which is uniformly dispersed can be generated, and the polyurethaneaqueous dispersion has high refractive index and aqueous solution stability.