"It's good being rich." - I am rich and I like it - it refers to my current situation. "It's good to be rich." - People that are rich have a good life - it refers to the general situation, but may not apply to me.

I would say that "being" when used as a verb implies continuous action. It always needs a helping verb too. "To be" is the infinitive. For instance: He is being a jerk = He is in the process of being a jerk, the action is not completed yet. ("He is being" not "He being") He was being a jerk = Again, a continuous action, this time in the past. He wants to be a doctor = This describes a completed action in the future where he is a doctor. Once he's a doctor he will always be a doctor. I hope that helps