This report analyzes the level of labor cost，labor cost structure and labor cost effectiveness of the corresponding cities according to the salary survey data released by some China’s cities. It puts forward countermeasures and suggestions，including：promote high-quality and stable development of manufacturing industry；further increase policy preference for labor-intensive industries such as accommodation and catering；further leverage the role of central cities or city clusters，optimize resource allocation，and narrow interregional and interindustry gaps；encourage enterprises to increase investment in education expense and invest reasonably in occupational safety and health.