The invention discloses an anti-slip and anti-wear PVC composite floor with a high-transmittance surface structure. The PVC composite floor includes a PVC panel and a bottom glue layer, wherein a waterproof insulating layer is arranged between the PVC panel and the bottom glue layer; the upper surface of the PVC panel is covered with a high-density anti-wear layer; the upper surface of the high-density anti-wear layer is coated with a high-transmittance surface layer; grooves are formed in the upper surface of the PVC panel; carbon fiber strips are arranged in the grooves. The PVC composite floor designed by the invention is firm and durable, simple in laying, anti-slip and anti-wear, and long in service life.