The invention discloses an upper mounting seat which includes a rubber bushing, a rigid frame, and a rigid cover. The upper end surface of a McPherson suspension damping spring abuts against a connecting plate on the outer periphery of a rigid frame, excitation from the road surface is transmitted to the rigid frame through a spring, and then transmitted to a vehicle body through the rigid frame.A shock absorber transmits force received by the shock absorber to the vehicle body through the rubber rod through a piston rod, that is to say, the rubber bushing transfers the damping force from theshock absorber, and the rigid frame transfers the spring force from the shock absorber spring to realize the dual channel transfer of damping force and spring force. After the spring passes through the rigid frame, the force received by the spring is directly transmitted to the vehicle body, and the damper transmits the force received by the damper to the vehicle body through the piston rod, andthe excitation from the road surface is mainly transmitted to the vehicle body through the spring, the lateral force on the piston rod of the damper is relatively small, so that the handling and comfort of the vehicle are optimized at the same time.