The invention discloses PVC overlaid plywood and a manufacturing method thereof and belongs to the technical field of plywood. The PVC overlaid plywood comprises a medium-high density fiber board, a PVC membrane and UV paint, wherein the PVC membrane is arranged on the surface of the medium-high density fiber board; and the UV paint is arranged on the surface of the PVC membrane. The UV paint is sprayed to the PVC membrane and is subjected to UV curing to form a layer of film which is high in hardness, good in abrasion resistance and high in transparency, and the effects of scraping resistance, scraping prevention, heat resistance and durability are achieved. Meanwhile, the curved UV paint is stable in color and luster, the mirror flat effect is better, the paint film is full and free of orange peel phenomenon, and the color and luster uniformity of the surface of the film is effectively increased. The surface of the plywood is wrapped with the PVC membrane easily, conveniently and rapidly, the UV paint coating efficiency is high, the coating cost is low, and coating is environmentally friendly. The problems that wrapping of the plywood wastes time and labor, the poor phenomena like bubbles and delaminating are easily generated, the features of high hardness, scraping prevention, scraping resistance and heat resistance are not achieved, and durability in transportation and useis poor are effectively solved.