For home user, Please suggestion me Which best routerBoard for VPN remote access ?

Any RB would do, depending on throughput needed, what's your internet uplink bandwidth?

Any RB would do, depending on throughput needed, what's your internet uplink bandwidth?

My internet have 500Mbps bandwidth.
Which model can provide 30Mbps - 50Mbps for L2TP/IPSEC or OpenVPN remote access ?

RB750 (or any similar mipsbe based CPU, RB2011, CRS125, etc) can handle 30Mbps L2TP/PPTP/OpenVPN, but not much more. If you want more than 50Mbps, you will have to get some RB1100 (power PC) or CCR-family (tile CPU) device.

If it were for myself I'd get a RB1100AHx2 as noib pointed.

An alternative would be to test an RB850Gx2 (new version with AES hardware acceleration). If you get the IP by PPPoE on your router I'm not sure if a RB850Gx2 will be able to handle it; if by DHCP it should cope with no problems.