The design concept of "Jimei New Town Theater Complex" in this work is derived from the direct response to the contemporary development needs of Jimei District in Xiamen. In recent years, the urbanization process of Jimei District is rapid, and the integration of culture and tourism is deepening. The development of night economy has become an inevitable choice to enhance regional vitality and promote consumption upgrading. However, through field research, it is found that the existing commercial facilities in the new city area have problems such as single format, insufficient cultural attraction, and weak night operation, which are difficult to effectively support the sustained prosperity of the night economy driven by tourism. In this context, as a public cultural building, the theater not only has the function of condensing humanistic spirit and displaying local culture, but also has the potential to become the core of regional night vitality. This scheme creatively proposes the mode of "theater", breaking the functional boundary of traditional theater, and reshaping it into a compound place integrating performing arts appreciation, commercial experience, cultural consumption and social activities. Through the introduction of catering, market, exhibition, leisure and other diversified formats, and closely combined with night activities, the design enables the cultural space and commercial kinetic energy to each other, forming a new consumption scene of continuous operation in daytime and nighttime. This project actively responds to the development planning and night economic policy orientation of Jimei New Town. It aims to create a cultural landmark with strong radiation and recognition through space design and functional innovation, provide architectural solutions to enhance regional attractiveness and promote the upgrading of cultural and tourism consumption, and finally promote Jimei to realize the wonderful butterfly transformation from "New Urban District" to "Dynamic New Town.