The present invention provides a method for manufacturing a low-temperature polysilicon thin film transistor (TFT) substrate and the low-temperature polysilicon TFT substrate. The method for manufacturing a low-temperature polysilicon thin film transistor (TFT) substrate comprises: forming a thermally-conductive insulation layer (3) having good insulation performance and a good heat conduction property on a buffering layer (2), so that the buffering layer (2) can absorb a large amount of heat and transfers the heat to an amorphous silicon layer (4) in contact with the buffering layer (3) during a rapid thermal annealing process, thereby improving the crystallization efficiency of amorphous silicon crystals at the position, the polysilicon (5) having larger grains and less grain boundaries is obtained, improving the migration rate of a carrier of a TFT device, and reducing the influence of the grain boundaries on leaked currents. In the low-temperature polysilicon TFT substrate, the thermally-conductive insulation layer (3) is disposed below the buffering layer (2) corresponding to a polysilicon semiconductor layer (50), the grain size of the polysilicon crystals is large, the number of the grain boundaries is small, so that the migration rate of the carrier of the TFT device is high, and the electrical property of the TFT is high.
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