An opposite substrate is provided. The opposite substrate includes a base substrate, a black matrix, and a phase shift film. The black matrix is disposed on a side of the base substrate, the black matrix defines a plurality of opening regions. The phase shift film is disposed on the side of the base substrate, the phase shift film includes at least one first portion, and at least one of the opening regions is provided with a first portion therein. The first portion is frame-shaped, and an outer border of the first portion coincides with a border of an opening region. The phase shift film is configured to reverse a phase of a light wave passing through itself.