Abstract: Arsenic, as a heavy metal widely present in soil, can enter the human body through oral, skin contact, respiratory particulate matter and other pathways posing a threat to health, and the remediation target value based on health risk projection in the environmental management of contaminated plots is far lower than the soil background value in various regions of China. Taking a plastic factory plot in Suzhou as the research object, the target value of soil arsenic remediation was determined and its applicability was analyzed by using the health risk model derivation, the relative cumulative frequency distribution curve to determine the upper limit of the environmental background, and the inverse deduction of the equivalent allowable intake. The results show that: 1) The risk control value of arsenic soil in a category of land use scenario deduced by the risk assessment method is 0.45 mg/kg, and even if the recommended coefficient of bioavailability of 0.65 under the oral exposure pathway of soil arsenic is introduced, the calculation result is 0.64 mg/kg, which is still far lower than the screening value of 20 mg/kg for soil pollution risk specified in GB 36600-2018 Quality of soil environment Risk control standards for soil contamination of construction land (for trial implementation), it is not suitable to be directly used as the target value for remediation; 2) The relative cumulative frequency curve is used to determine the upper limit of the environmental background of arsenic in the soil of the plot is 41 mg/kg, which can be used as the screening value of arsenic in the soil of the plot or as the target value for remediation. Combined with the production history of this plot, soil arsenic spatial distribution and other evidence analysis, it can be determined that this plot is not arsenic contaminated land, although there are individual data exceeding the soil arsenic screening value or remediation target value, but still do not need to be remediated; 3) According to the principle of equivalence of the allowable intake of different environmental media, the use of the guidelines recommended by the drinking water standards limit value, The soil arsenic remediation target value is 35 mg/kg, and the sensitive parameter(average daily water intake of children) is set to 0.78 L/d in East China, which is calculated to be 39 mg/kg.This method has a certain degree of rationality and has been applied in actual sites, but it is not possible to judge whether the points exceeding the remediation target value are caused by background anomalies or anthropogenic production activities. The study is of great significance in guiding the scientific and reasonable formulation of soil heavy metal remediation target values and avoiding excessive remediation.