The hard-working labor spirit, which has experienced a long-term accumulation and continuous sublimation, is one of the spiritual labels of the Chinese people. In the course of one hundred years history, the Chinese Communist Party has always adhered to the principal position of the people, and constantly realized the sinicization of Marxist theory of labor value based on the traditional Chinese culture, and meanwhile sought the people’s due subject of labor status through revolution, stimulated the people’s labor passion through reform, tempered the people’s labor spirit and character through production movements and continuously improved the Chinese people’s labor spirit characterized by the willingness to pay, daring to create and not being afraid of hardships. In the journey of the great rejuvenation of the Chinese nation, this labor spirit has been interpreted as the quality of hard work, honest work and creative work, namely, the so-called “Three Ox Spirits”. In the process of refining and inheriting the Chinese people’s labor spirit, the CCP shows a high degree of mastery of theoretical logic, historical logic and practical logic.