Abstract: This paper makes some inquiries into and puts forward corresponding settlements for the primary problems concerning the concurrence，conversion and identification of labor contract cancellation right in the process of enforcing Labor Contract Law of PRC with reference to the theories of the other law science disciplines and theory of knowledge. The theory framework of labor contract cancellation right′s concurrence，conversion and identification is abstracted from the relevant practice. While the concurrence of laborer′s and employer′s cancellation right with opposite supplementary effects about economic compensation，the counterpart is entitled to exercise the cancellation right to cancel the labor contract within a reasonable time limit after one party does. Because of differences in the exercising conditions and procedures，the former-exercised cancellation right without effect can be converted to other cancellation rights on the basis of conjecturable will of the parties. Identification of cancellation right is often associated with the absence or inaccuracy of affirmation，and the identification of presumed dismissal out of negotiating cancellation is an ordinary task.

Key words: labor contract, right of cancellation, concurrence, conversion, identification