Spiking neural networks (SNNs) are generating wide attention due to their brain-like simulation capabilities and low energy consumption. Converting artificial neural networks (ANNs) to SNNs provides great advantages, combining the high accuracy of ANNs with the robustness and energy efficiency of SNNs. Existing point clouds processing SNNs have two issues to be solved: first, they lack a specialized surrogate gradient function; second, they are not robust enough to process a real-world dataset. In this work, we present a high-accuracy converted SNN for 3D point cloud processing. Specifically, we first revise and redesign the Spiking X-Convolution module based on the X-transformation. To address the problem of non-differentiable activation function arising from the binary signal from spiking neurons, we propose an effective adjustable surrogate gradient function, which can fit various models well by tuning the parameters. Additionally, we introduce a versatile ANN-to-SNN conversion framework enabling modular transformations. Based on this framework and the spiking X-Convolution module, we design the Spiking PointCNN, a highly efficient converted SNN for processing 3D point clouds. We conduct experiments on the public 3D point cloud datasets ModelNet40 and ScanObjectNN, on which our proposed model achieves excellent accuracy. Code will be available on GitHub.