Abstract: From the historical point of view, Marx's labor axiology does not appear out of thin air. It is the transcendence and development of the traditional old labor axiology. In the new era, the application of artificial intelligence makes Marx's labor theory of value face challenges. There are still some doubts about whether it is the theory of labor creating value or the theory of surplus value, or whether it is the theory of commodity value or the theory of income distribution related to it. The value created by artificial intelligence is essentially the product of indirect labor conducted by human beings through means of production; it belongs to the category of conventional labor fundamentally; although artificial intelligence is the result of complex mental labor, it is still inseparable from simple labor. In fact, AI has promoted the enrichment and development of Marx doctrine in the new era.