The invention discloses a high efficiency luminescence diode and method for preparation. The high efficiency luminescence diode at least comprises a permanent base plate, a first and a second contacting metal layers, a junction layer, a diffusion barrier layer, a reflection metal layer, a transparent conductive oxide layer, a luminescence extension structure and an electrical second composite electrode pad, wherein the first and a second contacting metal layers are respectively arranged on two relative surfaces of the permanent base plate, the junction layer is arranged on the second contacting metal layer, the diffusion barrier layer is arranged on the junction layer, and the permanent base plate, the junction layer and the diffusion barrier layer are capable of conducting. The reflection metal layer is arranged on the diffusion barrier layer, the transparent conductive oxide layer is arranged on the reflection metal layer, the luminescence extension structure is arranged on the transparent conductive oxide layer and is equipped with a first and a second surfaces, and the electrical second composite electrode pad is arranged on the second surface of the luminescence extension structure.