Based on the huge systematic construction of the integration of culture and tourism，this paper discusses the corresponding integration between cultural resources and natural resources，renewable natural resources and non-renewable natural resources，innovative cultural resources and traditional cultural resources，short-acting resources and long-term resources，small resources and large resources，general resources and boutique resources，intangible resources and tangible resources，movable and non-removable resources，resources and global tourism units，resources and brands，etc.This paper proposes and explores new innovative concepts and viewpoints such as “resource fusion”（and related calculation，analysis and evaluation formula）and “global tourism unit”，in order to provide theoretical reference and innovation for the integration and development of China's cultural tourism.