The invention discloses a preparation method of a high-flame-retardant smoke-suppression LVT floor wear-resistant layer. The preparation method comprises the following steps of: (1) taking the following production raw materials in parts by weight: 100 parts of polyvinyl chloride resin, 0-40 parts of a plasticizer, 0-50 parts of a flame retardant, 0-8.0 parts of a smoke suppression agent, 1.0-6.0 parts of a stabilizer and 0.5-3.0 parts of a processing aid; and (2) mixing the production raw materials, performing internal mixing, performing open milling, calendering, cooling, drawing and discharging to obtain the high-flame-retardant smoke-suppression LVT floor wear-resistant layer. According to the LVT floor wear-resistant layer prepared by the method disclosed by the invention, the wear-resistant layer has excellent flame-retardant smoke-suppression performance by reasonably proportioning the components of the plasticizer, the flame retardant and the smoke suppression agent; and by controlling the mixing, internal mixing and other parameters, the light transmittance and flexibility of the wear-resistant layer are greatly improved, the pattern of a color film can be displayed to thegreatest degree when the wear-resistant layer is applied to the LVT floor, the pattern diversity of the LVT floor is reflected, and the wear-resistant layer can be applied to ships, rail transit and other places with relatively strict operating requirements.