A circuit substrate for carrying at least one light-emitting diode and a light-emitting structure for providing illumination are disclosed. The circuit substrate includes an insulation base layer, a conductive heat-dissipating layer, an insulation covering layer, a conductive circuit structure and a conductive through structure. The conductive heat-dissipating layer is disposed on the insulation base layer. The insulation covering layer is disposed on the conductive heat-dissipating layer. The conductive circuit structure includes a first electrode conductive layer and a second electrode conductive layer that are disposed on the insulation covering layer. The conductive through structure passes through the insulation covering layer and is connected between the conductive heat-dissipating layer and one of the first electrode conductive layer and the second electrode conductive layer. One of the first electrode conductive layer and the second electrode conductive layer is electrically connected to the conductive heat-dissipating layer through the conductive body.