In the year 2013，Beijing municipal government keeps increasing the finance backing for culture development，and stimulating the connection of culture and capital，along with the government broadens the range for preferential tax policy on national and municipal level，all of these promoted the innovation of Beijing’s finance and culture. At the same time，there are some problems like the domination of the local government，investment-driven of business，restrictions of preferential tax policy as well as the setbacks of companies’ been listed that influence the general process. Considering of the above，Beijing should gradually increase the strength of market regulations，take effective measures to promote the cultural consumption，advance the scientific construction of culture tax and accelerating the modern transformation of culture enterprises.