The invention provides a panel display driving chip based on a silicon on insulator (SOI) material, which is composed of a high-voltage P-type transverse metal oxide transistor, a high-voltage N-type transverse metal oxide transistor, a high-voltage N-type transverse insulated gate bipolar transistor and a low-voltage device, wherein each high-voltage device is isolated by a double-groove structure filled with silicon dioxide, which starts from the oxygen buried layer and ends at the field oxide on the device surface via the N-type buried layer and the N-type epitaxial layer; and the connection region of the epitaxial layer and the oxygen buried layer is provided with the N-type buried layer. The preparation method comprises the following steps: making the oxygen buried layer, the N-type buried layer and the deposition epitaxial layer on the P-type substrate; making the high-voltage P wells of the high-voltage N-type transverse metal oxide transistor and the high-voltage N-type transverse insulated gate bipolar transistor, the P-type drift region of the high-voltage P-type transverse metal oxide transistor, the buffer layer of the high-voltage transistor, the low-voltage well of the low-voltage transistor, the source and drain regions and the contact holes; and evaporating aluminium, photoetching aluminium in a reversed mode, forming electrodes and metal field plates, and passivating.