This work aims to search the key starting materials and the key step of benzoxazine synthesis using primary amine, phenol and formaldehyde as the starting materials. The reaction kinetics were investigated by gas chromatography. The kinetic parameters of benzoxazine formation, such as reaction order, rate constant and activation energy, were found to approximately equal those of phenol consumption, which revealed that phenol was the key starting material and played an important role in the synthesis of benzoxazine. Furthermore, step 2, the reaction between formaldehyde–amine derivatives and phenol for the production of a mannich base was the controlling step. This improved insight into the benzoxazine synthesis is expected to help researchers explore novel benzoxazines and control their synthesis.