Seeking truth from facts is the distinctive feature of Xi Jinping's thought on socialism with Chinese characteristics in the new era and is embodied in all aspects of its theoretical system. Seeking truth from facts is not only the basic spirit of Xi Jinping's thought on socialism with Chinese characteristics in the new era, but also its significant theoretical theme. Xi Jinping's theory of seeking truth from facts constitutes the most fundamental materialist basis of Xi Jinping's thought on socialism with Chinese characteristics in the new era. According to Xi Jinping, seeking truth from facts is the essence and soul of Marxism and is a high degree of unity of Marxist worldview and methodology, which prominently embodies the unity of materialist scientific attitude and dialectical method, the unity of objective regularity and subjective initiative, as well as the specific and historical unity of subjectivity and objectivity, knowledge and practice; the Party's ideological line of seeking truth from facts is constantly infused with new theoretical connotations in the process of its development, but the various aspects that constitute this ideological line, namely freeing our minds, seeking truth from facts, moving with the times, and applying a realistic and pragmatic approach, are intrinsically unified. And as the Party's ideological line, seeking truth from facts is the Party's method of thinking, working and leadership, as well as the Party's conduct of thinking and working. Xi Jinping emphasizes that seeking truth from facts is the magic weapon for China's revolution and construction; if we insist on seeking truth from facts, we can revitalize the Party and the country, and if we go against seeking truth from facts, we will misguide the Party and the country. In his opinion, to insist on seeking truth from facts, we must first have a comprehensive understanding and grasp of "facts"; at the same time, we must deeply explore and grasp the law of development of things, continue to combine theory with practice, and continue to pursue truth and correct mistakes for the benefit of the people. Xi Jinping attaches particular importance to the conduct of thinking and working embodied in seeking truth from facts, namely applying a realistic and pragmatic approach, and reifies it as "being open and frank, taking effective measures to address real issues, and seeking good outcomes", stressing that the key point of the Party's conduct building of seeking truth from facts in the new era is "to tell the truth, do honest things and be honest persons". Therefore, Xi Jinping has inherited the thought of seeking truth from facts in Chinese Marxist philosophy and has endowed "facts" with extremely rich and new connotations. He has also regarded the Party's conduct building of seeking truth from facts as the key content of the Party members' cultivation of the Party consciousness in the new era, thus realizing the creative transformation and innovative development of the thought of seeking truth from facts in Chinese Marxist philosophy.