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  ,

摘要： 党的十九届六中全会梳理党的百年奋斗重大成就和历史经验，高度肯定了马克思主义中国化新的飞跃的伟大理论成就，并重点阐述了习近平新时代中国特色社会主义思想的深刻内涵。本文认真学习贯彻党的十九届六中全会精神，回顾党领导下我国财政发展的实践经验和理论支撑，从四个方面展开研究：一是毛泽东思想指引下的中国社会主义财政理论建立；二是中国特色社会主义理论体系指引下的中国特色社会主义财政理论形成；三是习近平新时代中国特色社会主义思想指引下的新时代中国特色社会主义财政理论构建；四是结合笔者的长期研究提出构建新时代中国特色社会主义财政理论体系的一些认识。

关键词: 马克思主义中国化, 中国财政实践, 中国财政理论