President Xi Jinping, for the first time, put forward the anti-poverty theory with Chinese characteristics at the ceremony for national poverty alleviation accomplishments in 2021. This paper interprets the theory from three dimensions.It is rooted in China's great efforts to poverty alleviation, and fully applies President Xi's new concepts, ideas?and strategies on governance. It is an important achievement of President Xi's Thought on Socialism with Chinese Characteristics for a New Era in the field of anti-poverty, which is highly groundbreaking. It is formed in the critical period of building a moderately prosperous society in all respects, taking the "all-around development" as the guide, the "all-around overall-planning" as the path as well as promoting the "all-around implement", which is characterized by "comprehensiveness". With the concept of "Comprehensive Anti-Poverty" as the internal leadership, the seven aspects of experience and understanding proposed by President Xi are divided into three levels, namely, concept, mechanism and strategy, and then refined them into seven elements, revealing the logical hierarchy and relationship among those experience elements.