The invention discloses a PVC floor with a solid wood core layer structure. The PVC floor sequentially comprises a PVC wear-resisting layer, a decoration layer, a base material layer and a damp-proof layer from top to bottom. A fireproof layer is further arranged between the decoration layer and the base material layer. One side of the base material layer is provided with a fixing protruding block, and the other side of the base material layer is provided with a fixing groove. The fireproof layer is a non-woven layer and formed by bonding three layers of structures. The base material layer comprises a face layer, a bottom layer and a core layer arranged between the face layer and the bottom layer. The invention further designs a production technology of the PVC floor with the solid wood core layer structure. The production technology is simple, production energy consumption is low, pollution to the environment is avoided, the produced PVC solid wood composite floor is simple in structure, stable in texture, not prone to deformation, attractive in appearance, good in decoration effect and good in wear resistance and has good fireproof and waterproof performance, safety is improved, and the service life is prolonged.