A polyvinyl chloride polymer (PVC) composite material is described herein. The PVC composite material includes 40-60 parts by weight of PVC, 40-60 parts by weight of calcium carbonate, 0.2-0.6 parts by weight of composite foaming agent, 3-5 parts by weight of foam regulator, 2-4 parts by weight of toughener, 0.8-1.2 parts by weight of lubricant, and 2-3 parts by weight of stabilizer. Meanwhile, the present invention provides a foam board made of the PVC composite material and flooring. The resulting PVC products have a high-strength structure and a good foaming property, bring the comfort to feet as the resilient flooring does, have a satisfied sound reduction and can be easily installed as the hard flooring could.