The invention belongs to the technical field of polyvinyl chloride plates, and particularly relates to a PVC foamed fold-proof plate and a preparation method thereof. The PVC foamed fold-proof plate comprises a core layer and surface layers, wherein the core layer is made from a foamed PVC material, and is prepared from PVC resin powder I, filler I, foaming regulator, compound foaming agent, calcium-zinc stabilizer, soybean oil, a lubricating agent and pigment; the upper surface layer and the lower surface layer are made of same raw materials; the surface layer is prepared from PVC resin powder I, PVC resin powder II, filler II, a processing aid, a fold-proof toughening specific agent, a weather-resistant modifying agent, calium-zinc stabilizer, a lubricating agent and pigment; and the fold-proof toughening specific agent is high-molecular-weight chlorinated polyethylene acrylate grafted polymer. The PVC foamed fold-proof plate has the advantages of high strength, pulling and folding resistance, surface cracking prevention, large-angle fold use availability and no mark, few combined joint and joint surface of the composition, environmental friendliness, sanitation, convenience in cleaning, high cost performance and wide application range.