关键词: 马克思主义中国化, 中国财政实践, 中国财政理论

Abstract: The Sixth Plenary Session of the 19th CPC Central Committee combed the great achievements and historical experience of the CPCs centenary journey, highly affirmed the great theoretical achievements of three leaps of adapting Marxism to the Chinese context, and expounded the profound connotation of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era. Guided by the spirit of the Sixth Plenary Session, this paper reviews the practical and theoretical development of China's public finance since the establishment of the Party, and studies it from four aspects. First, establishing fiscal theory of Chinese socialism under the guidance of Mao Zedong Thought. Second, forming fiscal theory of socialism with Chinese characteristics under the guidance of Theory of Socialism with Chinese Characteristics. Third, building the fiscal theory of socialism with Chinese characteristics in the new era under the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era. Fourth, combining with the author's longterm research and putting forward some cognitions for building the fiscal theory of socialism with Chinese characteristics in the new era.

Key words: adapting Marxism to the Chinese context, China's fiscal practice, China's fiscal theory  ,