Abstract: The promulgation and implementation of the Law on Promoting Ethnic Unity and Progress of the People's Republic of China marks a new stage in the rule-of-law-based and institutionalized governance of ethnic affairs in China. Grounded in the constitution and taking forging a strong sense of community for the Chinese nation as its guiding principle, the law translates the Party's theoretical innovations, institutional experience, and practical requirements concerning ethnic affairs in the new era into the will of the state and legally binding norms, thereby providing a foundational institutional framework for advancing the building of a strong sense of community for the Chinese nation. A sound understanding of the law requires not only an examination of its legal provisions and institutional arrangements but also an appreciation of its normative foundations, value orientation, theoretical underpinnings, and methodological implications. This article examines the law from four interrelated perspectives: jurisprudential, normative, theoretical, and philosophical. From the jurisprudential perspective, the law operationalizes constitutional principles in the governance of ethnic affairs and serves as foundational, comprehensive, and enabling legislation. From the normative perspective, it addresses the practical demands of safeguarding national unity, promoting ethnic solidarity, advancing common prosperity and development, and modernizing the governance of ethnic affairs. From the theoretical perspective, the law is informed by Xi Jinping's important thought on strengthening and improving ethnic affairs, the theory of the Chinese national community, the socialist rule-of-law theory with Chinese characteristics, and an independent body of Chinese legal scholarship. From the philosophical perspective, it reflects a dialectical understanding of the relationships between commonality and diversity, unity and development, historical continuity and contemporary innovation, as well as value orientation and institutional safeguards. Together, these four perspectives reveal the law's internal coherence and institutional character as the foundational legislation governing ethnic affairs in China.