The present invention discloses a high-performance PVC plastic floor, and relates to the field of PVC floors. The high-performance PVC plastic floor is formed by a four-layer structure, and successively comprises a wearing layer, a printing film layer, a middle material layer and a bottom material layer from top to bottom, and the main material forms the bottom layer. Modified waste PVC particles are employed in the floor formula, so that cost is reduced, economic benefit is increased, recovery utilization of PVC plastic is also achieved, and the high-performance PVC plastic floor is economic and environment-friendly. Silicon nitride nanopowder is added in the floor ingredient, abrasive resistance and intensity of the floor are largely increased, heat stability and antioxidant capability are high, the floor is not easy to deform and crack, and fire resistance of the floor is enhanced. Charcoal, tourmalinite powder and carbon fiber nano particles can absorb and reflect far infrared rays most required by a human body, and the high-performance PVC plastic floor has a good infrared health care function. The high-performance PVC plastic floor is not suitable for glue adhesive, and is formaldehyde-free and fungus-free. The high-performance PVC plastic floor is free of heavy metal and can be recycled. The high-performance PVC plastic floor has excellent antistatic performance due to the fact that conductive fiber is cooperated with antistatic agent.