Since the Ministry of Culture and National Tourism Administration jointly issued the “Guidelines on promoting the integrative development of culture and tourism” in 2009，the culture and tourism in our country has shown a multi-level，and multi-field combination tendency. The close correlation between cultural and tourism industry along with the pursuit of maximum benefits greatly stimulated the internal impetus of the industrial integrative development，and contributes to the birth of a new form of cultural tourism industry. Currently，the stage task of cultural system reform has basically completed and the dividend of reform keeps releasing，which lays a solid foundation for the integrative development of culture and tourism. However，the development of China’s cultural tourism industry in general is still in its infancy. To promote the in-depth integration of culture and tourism，and to promote the development of cultural tourism industry，it is necessary to give full play to market’s decisive role in resources allocation，also pay attention to the important functions of government，and we should attach importance to the thinking of reform and innovation thinking，mutual benefits thinking，collaboration thinking，as well as rule of law and bottom line thinking. <<