Disclosed is an efficient carrier for gene delivery to cells based on PCR. The PCR-based gene delivery carrier includes: a shell composed of neutral liposomes and template DNA and PCR components including polymerase, dNTPs and primers for amplification of the template DNA by PCR, within an inner space defined by the shell. The gene delivery carrier enhances the gene loading efficiency of neutral liposomes without cytotoxicity. Further disclosed is a method for preparing the gene delivery carrier.