Xi's labor view is a key component of Xi's thought on socialism with Chinese characteristics in the new era. Its profound connotation is contained in Xi's key discourses on labor, covering various aspects of the labor category. Through the analysis on relevant texts, it was seen that Xi's labor view mainly focuses on three levels: cognition of labor, laborer's thinking cultivation, and creation of a social and cultural atmosphere for the labor. It not only carries the signifi cance of labor, but also includes various abilities and comprehensive quality requirements that labor subjects should possess. It particularly emphasizes the creation of an atmosphere through labor publicity, ultimately making the whole society present a life value concept of loving labor and taking pride for labor. The developmental nature of Xi's labor view presented in the text and its highly affi rmative characteristic of the people's subject position, are vivid refl ections of the Marxism with Chinese characteristics for the modern era.