Abstract: In the age of artificial intelligence, intelligent machines have replaced certain forms of human labor through the simulation and extension of human intelligence.As an extension of human intellect, the essence of AI lies in its manifestation of human creativity; it remains a production tool incapable of independently creating value.However, capitalist logic mystifies the process of technological labor substitution as “machines creating value”, thereby challenging the contemporary relevance and scientific validity of Marx's labor theory of value.To address this issue, it is essential to clarify the fundamental principles by which human labor creates value in the AI era and expose the essence of misinterpretations of Marx's labor theory of value.Only through such clarification can we redirect the current capitalist application of AI and position intelligent machines as extensions of human tools for understanding and transforming the world.Under a socialist system, we must leverage the agency and creativity of workers, enabling AI to become a material force that advances human freedom and liberation.