The invention relates to a ceiling sheet, in particular to an environmental-friendly lead-free PVC ceiling sheet and a manufacturing method and applications thereof. The environmental-friendly lead-free PVC ceiling sheet is obtained by blending the following components according to parts by weight and then extruding to mould: 50-100 parts of PVC resin SG-5, 15-50 parts of nano calcium carbonate, 3-10 parts of calcium zinc stabilizer, 1-3 parts of rutile titanium dioxide, 1-3 parts of CPE impact modifier, 1.5-5 parts of ACR enhancer, 0.2-0.8 part of stearic acid, 0.3-1.0 part of calcium stearate, and 0.2-0.4 part of PE wax. The PVC ceiling sheet is used as a novel environmental-friendly lead-free material of which the lead content is less than or equal to 200PPM, and is applicable to non-toxic places with high environmental requirements such as hospitals, operating rooms, baby rooms, food plants, and the like. The invention also discloses the manufacturing method of the ceiling sheet and ceiling gusset plates manufactured by the sheet.