Abstract: After China historically resolved the problem of absolute poverty at the end of 2020, tackling relative poverty has become the focus of China’s poverty reduction and alleviation work. Marx expounded the theory of relative poverty from the three perspectives, including the supply of goods and materials, the unbalanced state, and the spirit and needs of people, advocating the elimination of relative poverty through the vigorous development of productive forces and other means and moving towards communist common prosperity. China’s relative poverty is characterized by its comparability, multidimensionality, and long-term nature, which is interwoven by environmental, regional, and cultural factors. Currently, China’s relative poverty governance is faced with the dilemmas, such as relative opportunity poverty, relative distribution poverty and relative spiritual poverty. Under the guidance of Marx’s theory of relative poverty and through multi-dimensional exploration of productive forces, maintenance of fairness and justice, and adherence to the dual support of accessing education and building aspirations, we can govern relative opportunity poverty, relative distribution poverty and relative spiritual poverty. It also entails establishing a long-term mechanism of solving relative poverty to optimize the guarantee of social system, promoting the modernization of the relative poverty governance system and the governance capacity, and building the modernization of common prosperity for all people.