The Decision of CPC Central Committee on Deepening the Reform of Cultural System was passed in the Sixth Session of the Seventeenth Central Committee of the Party, which put forward to build grand cultural human resource teams, create high-level leaders and the cultural human resource teams with high-quality and strengthen the construction of grassroots cultural human resource teams. As an important lever of macroeconomic control, the fiscal and taxation policies promote the effective allocation of the human resources and realize the goal of the rapid human resource development of cultural industries through the financial support, policy guidance and some other regulatory measures. In this paper, the connotation and existing problems of Chinese human resources of culture industries at present is clarified from the perspective of the fiscal and taxation policy. And then it puts forward the choices of feasible fiscal and taxation policies that can promote the human resource development in cultural industries on the basis of international experience. <<