Phosphine-catalyzed (4 + 2) annulation of the acidic hydrogen-tethered allylic carbonates with electron-deficient alkenes was achieved. Various electron-deficient alkenes and allylic carbonates were well tolerated under mild reaction conditions, providing a variety of polysubstituted spirocyclohexenes, spirocyclohexanones or cyclohexanones in moderate to high yields. The scale-up reactions and further transformations of the products had been performed. The acidic hydrogen-tethered allylic carbonates displayed nice reactivity and will find more applications.