The cultural and creative industry in Beijing has been growing at an average annual rate of 17% since 2005. It becomes an important pillar industry in the capital city. As a strategic emerging industry，cultural and creative industry cannot develop so fast without the support of fiscal and tax policies. This essay describes the status quo of fiscal and tax sources and their contributions and lists relevant fiscal policies and tax policies，and makes suggestions of consolidating tax foundations，developing new tax sources and improving the policy support system.