An LED base structure with an embedded capacitor includes a body, at least one pair of metal layers, at least one dielectric layer, and at least two conductive channels. The body is an insulating base. The metal layers are disposed in the body, and the dielectric layer is disposed between the metal layers, so as to form an embedded capacitor. The conductive channels are electrically connected to the metal layers, respectively. The LED base structure is further electrically connected to a resistor for forming a resistor-capacitor delay circuit whereby a phase delay is effectuated whenever AC power is supplied to the LED base structure, so as to control the time for switching on one of two parallel-connected LEDs and, as a result, prevent the LEDs from flashing which might otherwise arise when the LEDs are supplied with AC power.