It is of fundamental， strategic and practical significance to the better advancement of rural revitalization to carry out in-depth frontier theoretical study on rural revitalization， accurately answer questions of the times in the process of modernization of agriculture， rural areas and farmers， and provide theoretical support for comprehensively advancing high-quality rural revitalization and promoting common prosperity. Based on the systematic expounding of and guided by the Party’s innovative theory of the work related to agriculture， rural areas and farmers and the theory of common prosperity in the New Era， this paper analyses ten frontier theoretical issues that are in need of in-depth study in comprehensively advancing high-quality rural revitalization from the perspective of common prosperity： anti-poverty theory with Chinese characteristics and the Poverty Alleviation Spirit， theoretical reflections on the historical shift from poverty alleviation to rural revitalization， theoretical basis of rural revitalization， theoretical implicatons of comprehensively advancing rural revitalization， theoretical logic of preventing people from falling back into poverty and rural revitalization， theoretical issues on poverty alleviation and rural revitalization in relation with common prosperity， dynamic theory of rural revitalization， theoretical framework of integrated development and rural revitalization， evolution of international rural development theories and strategies， and theoretical outline of the road to rural revitalization with Chinese characteristics. In light of the deeper theoretical understanding of these issues， this paper further discusses development directions of theoretical study on rural revitalization from ten aspects.