This report aims at the development status of China’s cultural and tourism industry，and puts forward constructive suggestions for industrial upgrading and transformation from four aspects：policy guidance，regional coordination，market management and marketing promotion. The report pointed out that the government should actively play a leading role，provide convenient conditions for the development of cultural and tourism industries，and encourage corporate investment in the form of finances. Central cities should do a good job of demonstration and guidance，lead the region to accelerate development，create high-quality tourism destinations through in-depth development and rational planning of cultural tourism resources，and use cultural tourism to drive urban economic development and promote rural revitalization. The market promotes online and offline integrated development，uses technology to promote the construction of the cultural and tourism industry，rationally allocates resources，adjusts and optimizes industrial models，and stimulates market vitality. Finally，it is necessary to build a characteristic cultural brand，establish a good urban tourism image，and promote in various forms to enhance the influence of the cultural tourism industry.