The amendment and improvement of the legal system of intangible cultural heritage has always been the focus of academia. The current domestic research on the legal system of intangible cultural heritage focuses on two levels：one is the improvement of the legal system of intangible cultural heritage at the macro level；the other is the improvement of the specific legal regulations at the micro level. From the first level，it includes the improvement of the public law system of intangible cultural heritage，the improvement of the private law system of intangible cultural heritage，and the legislative coordination of the legal system of intangible cultural heritage. From the second level，it covers the protection subjects of intangible cultural heritage，the identification of representative items，inheritance and dissemination，classified protection，development and utilization. This paper summarizes the research status of the legal system of intangible cultural heritage in domestic academia，and points out the deficiencies of the research.