The quadratic unconstrained binary optimization (QUBO) is a well-known NP-hard problem that takes an n\times n matrix Q as input and decides an n -dimensional 0-1 vector x, to optimize a quadratic function. Existing learning-based models that always formulate the solution process as sequential decisions suffer from high computational overload. To overcome this issue, we propose a neural solver called the Value Classification Model (VCM) that formulates the solution process from a classification perspective. It applies a Depth Value Network (DVN) based on graph convolution that exploits the symmetry property in Q to auto-grasp value features. These features are then fed into a Value Classification Network (VCN) which directly generates classification solutions.