The SPUSA, as far as I know, doesn't have an official position calling out China specifically, but I think our Statement of Principles is rather clear when it comes to modern China.
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Under capitalist and authoritarian "Communist" states, people have little control over fundamental areas of their lives. The capitalist system forces workers to sell their abilities and skills to the few who own the workplaces, profit from these workers' labor, and use the government to maintain their privileged position. Under authoritarian "Communist" states, decisions are made by Communist Party officials, the bureaucracy and the military. The inevitable product of each system is a class society with gross inequality of privileges, a draining of the productive wealth and goods of the society into military purposes, environmental pollution, and war in which workers are compelled to fight other workers.
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When it comes to the Maoist period, I think that most people in the Party, if you polled them, would not consider it socialist, but rather, state capitalist, though good luck trying to get a definition as to what that means.
I would argue that the PRC was socialist or attempting to build socialism, for its first forty years, and that Tienanmen represented a counter-revolution and the re-establishment of the dominance of the capitalist mode of production, even though capitalism had been allowed ten years earlier.
