Ammonium phosphate ((NH4)3PO4) has been first used as a surface treatment reagent for Li-rich cathode materials. Compared to the conventional surface treatment, the samples treated with (NH4)3PO4 exhibit an ultra-high initial Coulomb efficiency of 98.0% and excellent cycling stability. This is mainly attributed to the simultaneous construction of surface integrated structures, including oxygen vacancies, spinel phases, and Li3PO4 coating. This study demonstrates the effectiveness of ammonium phosphate surface treatment and provides a new idea for designing other cathode materials.