Taking the investment estimation of intelligent construction of high-speed railway as the research object, based on the historical data of investment of similar high-speed railway projects, this paper builds an explanatory structure model, establishes an system dynamic (SD) model of investment estimation of intelligent construction of high-speed railway, and puts forward suggestions for supplementing the labor value theory and improving the value-added tax. The paper carries out in-depth research and analysis in the following aspects: 1) the list of influencing factors for investment estimation of intelligent construction of high-speed railway in the feasibility study stage is constructed, and the interpretative structural model (ISM) is constructed to sort out the relationship between the influencing factors; 2) the SD model of intelligent construction cost estimation of high-speed railway is established to improve the accuracy of investment estimation of intelligent high-speed railway construction; 3) put forward suggestions and schemes for improving investment estimation content of intelligent construction of high-speed railway under high intelligence; 4) improve and supplement the labor value theory and the valueadded tax base.