Abstract: The Law on Promoting Ethnic Unity and Progress of the People's Republic of China is a foundational and comprehensive statute designed to advance the modernization of the governance system and governance capacity for ethnic affairs in the new era. It represents a major institutional achievement in translating Xi Jinping's important thought on strengthening and improving ethnic workand the major decisions and arrangements of the CPC Central Committee into the will of the state and legally binding norms. Grounded in China's national conditions as a unified multi-ethnic country, the law places forging a strong sense of community for the Chinese nation at its core. It provides for the guiding principles, fundamental norms, institutional framework, rights and obligations, and legal responsibilities governing ethnic unity and progress, thereby establishing a comprehensive legal framework spanning the political, economic, cultural, social, and ecological domains. This article examines the conceptual foundations and normative orientation of the law as an integrated analytical framework. It explores their underlying theoretical, historical, and practical foundations and interprets the law's core principles through philosophical, theoretical, legal, and normative perspectives. The analysis highlights the law's central commitment to forging a strong sense of community for the Chinese nation, together with its normative orientation encompassing political, ethical, developmental, rule-of-law, and cultural values. In doing so, the article provides a theoretical basis and practical guidance for a more accurate understanding, effective implementation, and further scholarly study of the law.