Abstract: By sorting out the existing studies on the influence of artificial intelligence on labor employment and income distribution, this paper finds that: firstly, the development of artificial intelligence, on the one hand, will reduce labor employment and make labor redundant; on the other hand, it will create new jobs, improve the labor demand for non-machine work, and finally promote the polarization trend of labor employment structure. Secondly, the influence of artificial intelligence on labor wage level and labor income share is heterogeneous, but it will widen the income gap. In the future, attention should be paid to the development stage of artificial intelligence, to having focus on the matching between the attributes of labor and the demand of artificial intelligence labor, to deepening the influence of the development of artificial intelligence on the employment of college students, and to expanding the related research on the quality of employment in the labor market.