The invention discloses a heat insulating and pasting structure for an independent foundation heat breaking bridge of an ultra-low energy consumption building and a construction method, and relates tothe field of ultra-low energy consumption building construction. The heat insulating and pasting structure for the independent foundation heat breaking bridge of the ultra-low energy consumption building comprises the independent foundation and a heat breaking bridge heat insulating layer pasted to the surface of the independent foundation, the independent foundation comprises structural columnsarranged in a matrix mode, bearing tables arranged at the lower portions of the structural columns correspondingly, and grade beams longitudinally and transversely arranged between the bearing tablescorrespondingly, and the heat breaking bridge heat insulating layer comprises a 3mm thick fire-roasted polyester reinforcement SBS waterproof coil layer, a 200mm thick XPS board heat insulating layer,a 20mm thick cement mortar protecting layer, a 3mm thick self-adhesive polyester reinforcement SBS waterproof coil layer, a 4mm thick fire-roasted polyester reinforcement SBS waterproof coil layer, and a 50mm thick EPS board protecting layer sequentially laid from inside to outside. According to the heat insulating and pasting structure, the problem that the heat transfer of an independent foundation structure cannot be effectively isolated while the heat conducting performance of a concrete member and the indoor and outdoor heat environment factors are considered in the foundation heat insulation construction of passive housing of independent foundation types is solved.