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The baseline profile of the third generation of Audio Video coding Standard (AVS3) was finalized in March 2019, and the high profile is expected to be issued in 2021. In the AVS3 baseline profile, various key coding technologies on coding structure, prediction, transform, and loop filter are newly adopted. AVS3 baseline profile achieves a significant improvement in coding efficiency relative to the previous video coding standards. The experimental results show that the bitrate savings are 23.52% and 22.25% averagely compared with AVS2 and HEVC, respectively. The computational complexity of AVS3 rises inevitably due to the newly introduced coding tools. This paper highlights the new technical features in AVS3 and analyzes the coding performance and computational complexity of the principal coding tools in AVS3 by providing specific experimental results.