A counter substrate for liquid crystal display includes a transparent substrate, a black matrix, and stripe transparent electrodes. The black matrix divides a plane surface of the transparent substrate into pixel or sub-pixel unit to form a light-shielded area and openings above the plane surface. The stripe transparent electrodes are formed into the pixel unit or the sub-pixel unit above the plane surface. The black matrix includes a frame pattern including two sides facing each other in parallel in the pixel or the sub-pixel unit, and a linear central pattern which is parallel to the two sides of the frame pattern and is formed at a midsection of the pixel or the sub-pixel unit. The transparent electrodes are each parallel to the two sides of the frame pattern and the central pattern and are located symmetrically to the central pattern.