With the continuous practice of poverty alleviation in the new era, the achievements have attracted worldwide attention and become a hot topic of research and discussion all around the world. As an important prerequisite for the overall goal of building a well-off society in an all-round way, distribution of social wealth is the key to poverty alleviation in the new era, and it is also an important topic in Marxist political economy. Poverty alleviation is the latest innovative achievements of Marxism in China. The way to understand the relationship between Marxist theory and poverty alleviation in the new era is of significant reference in Marx’s distribution theory. This article attempts to analyze poverty alleviation in the new era in terms of the political economy within the framework of Marx’s distribution theory, clarify the theoretical connotation of Chinese poverty alleviation practice from the perspective of Marx’s distribution theory, and highlight the inheritance relationship between poverty alleviation in the new era and Marxist political economy.