The present inventions relates to a process for the preparation of a PVC homopolymer solution containing PVC in concentration greater than 5 wt %, comprising adding solid PVC to an organic solvent containing a dissolving agent selected from phthalates, adipates, phosphates, sebacates and azelates, and stirring the same until a clear solution is obtained, a process for the manufacturing of the PVC sheet, comprising applying the PVC, homopolymer solution, and a PVC film, whenever manufactured by the process of the PVC sheet. The present invention provides a process for the preparation of the PVC homopolymer solution, the transparent solution which is stable and in which no precipitation or gel formation occurs for long periods of time, the PVC dissolving solution without applying any external heat, and the PVC sheet by efficient and inexpensive method.