Among the issues on the theoretical development of contemporary Marxism, the construction of cultural theory has been the priority. Marx does not put forward a systematic and complete cultural theory, but leaving some discussions on issues of superstructure, ideology, social consciousness, spiritual production, spiritual communication, cultural struggle and others alike. Although Marx does not give a clear definition of “culture”, a rudimentary view of culture can still be found in his relevant statements, and the social epistemological principles implied from them are worthy of our exploration and refinement. Facing the “cultural turn” and its cultural contradictions caused by contemporary social changes, it is necessary to further construct and improve Marxist cultural theory to respond to the issues of the times, and Marxs view of culture provides the necessary ideological foundation and methodology to achieve this goal.