Abstract: Artificial intelligence (AI) is ushering in a revolutionary transformation in the field of labor.In the age of AI,data has become the core means of production,with labor means becoming intelligent,virtual,and intangible.The scope of labor objects continues to expand,becoming more exploitable and scalable.The abilities of laborers have been significantly enhanced,unleashing their full potential for development,and all three essential factors of labor have been comprehensively upgraded.AI has facilitated the transformation of labor forms,with intelligent labor emerging as the dominant form,and the proportion of "immaterial labor" continually expanding,making both material and immaterial labor the joint driving forces behind social production and development.AI has transcended traditional labor boundaries,blurring the lines between productive and unproductive labor,occupational and non-occupational labor,production and consumption,and labor and entertainment.Furthermore,AI has profoundly reshaped labor relations,triggering changes in the human work system,giving birth to virtual labor relations,and promoting flatter organizational structures,thereby ushering in a new era of labor relations.AI continuously challenges and reshapes labor values,sparking discussions on the subject of value creation,prompting changes in the ways value is created,and facilitating adjustments to value distribution mechanisms.Despite AI's significant boost to labor productivity and its exponential growth in social wealth,the fundamental Marxist political economic principle that human labor is the sole source of value creation remains unchanged.Today,we should incorporate data and other production factors into the distribution system,better enhance the explanatory power of Marx's labor theory of value in explaining typical economic issues in the era of artificial intelligence,and promote the innovative development of labor theory.

Key words: artificial intelligence (AI), labor transformation, labor factors, labor form, labor boundary, labor relations, labor value