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, thereby posing a threat to health. 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. Directly using these as remediation target values would lead to over-remediation and economic waste. This study took a plastic factory plot in Suzhou as the research object, determining the target value of soil arsenic remediation and analyzing its applicability by using three techniques (health risk model derivation, the inverse deduction of the equivalent allowable intake, and multi-evidence analysis) to determine the upper limit of the environmental background. The results showed that: 1) The risk control value of arsenic soil in a category of land use scenario deduced by the risk assessment method was 0.45 mg/kg. Even if the recommended coefficient of bioavailability of 0.65 under the oral exposure pathway of soil arsenic was introduced, the calculation result was 0.64 mg/kg, far lower than the screening value of 20 mg/kg for soil pollution risk specified in Soil Environmental Quality - Risk Control Standards for Soil Contamination of Development Land (for trial implementation) (GB 36600-2018), making it unsuitable as the remediation target. 2) According to the principle of "equivalence of allowable intake of different environmental media", using the recommended parameters in Standards for Drinking Water Quality(GB 5749-2022), the arsenic remediation target value of soil arsenic was inverted to be 35 mg/kg from the arsenic allowable intake corresponding to the drinking water standard limit value. The value was further localized for the sensitive parameter of children's average daily drinking water (0.78 L/d in East China), which was calculated to be 39 mg/kg. The target values for arsenic soil remediation developed by this method were reasonable and had been applied in real sites. However, it was not easy to distinguish the specific causes of the points exceeding the remediation target value, and since the calculation results were lower than the background values in high background areas, this method was inapplicable to the determination of remediation target values in high background areas. 3) Using the relative cumulative frequency curve, the upper limit of the environmental background of arsenic in the soil of the plot was determined to be 41 mg/kg, which could be used as the screening value or remediation target value of soil arsenic of the plot. Combined with multiple evidence analyses of plot production history and spatial distribution of soil arsenic, it could be determined that this site was not an arsenic-contaminated plot and that remediation was not required despite individual data exceeding soil arsenic screening values or remediation target values. The study is of great significance in guiding the scientific and rational formulation of the target values for soil heavy metal remediation and avoiding excessive remediation.