China basically forms system in the perspective of cultural heritage protection but the degree of emphasis and protection of intangible cultural heritage is far less than that of tangible cultural heritage. However, intangible cultural heritage is the furnace of the diversity of culture and is the guarantee of sustainable development of human beings. With the developing of society and economy and with the acceleration of modernization progress, cultural heritage ecology changes, a number of cultural heritages, especially intangible cultural heritage, are decreasing. How to protect intangible cultural heritage by laws becomes urgent work of legal workers.