Achieving common prosperity is the essential requirement of the leadership of the communist party of China and China's socialist system, and it is also the general expectation of the broad masses of the people. Tourism is an important means to develop the economy, inherit culture, promote transformation, and promote common prosperity. The protection and development of intangible cultural heritage is a dialectical and unified relationship, the foundation of which is excavation and protection, the core is inheritance and utilization, and the essence is to exert its value. To develop in protection, protect in development. Heritage scholars have also started to concern themselves with processes of engagement and the construction of meaning. Intangible cultural heritage is an important part of tourism, tourism is an important way to protect and utilize intangible cultural heritage, and intangible cultural heritage resources are inevitably related to tourism development.