Culture is the soul of tourism, and tourism is the carrier of culture. The cultural and tourism industry is not only conducive to promoting economic transformation and upgrading, guiding the expansion of consumption, and improving employment, but also plays an important role in meeting the constantly upgrading tourism consumption needs of the people. General Secretary Xi Jinping emphasized that "we must adhere to shaping tourism with culture and highlighting culture with tourism, promote the integrated development of culture and tourism, and enable people to appreciate the beauty of nature, appreciate the beauty of culture, and cultivate the beauty of the soul. This provides important guidance for leading the cultural and tourism industry to expand new advantages and stimulate new momentum on a wider, deeper, and higher level. In order to thoroughly study and implement General Secretary Xi Jinping's important speech and the spirit of the Third Plenary Session of the 20th Central Committee of the Communist Party of China, and promote high-quality development of cultural tourism integration, the author has the following thoughts. From the surface to the inside, achieve integration from form to value symbiosis. Promoting the integration of culture and tourism, many places have explored and practiced from various aspects such as institutions, resources, industrial ecology, and public services, which has further improved the quality of tourism and the efficiency of public services, continuously meeting the needs of the people for a better life. Imagine if the integration of culture and tourism only had "appearances", such as the decorative embellishments of scenic tourism products, the intuitive presentation of various folk performances on stage, and other concrete symbols. Although these elements can quickly attract attention, they remain at the stage of surface collage or formal stacking of "labels", with little internal connection and effective link with local resources, which will inevitably lead to "uniformity", lack of characteristics, and difficulty in moving people's hearts. To promote the integration of culture and tourism, we should pay attention to the organic unity of culture as the soul and tourism as the body, immerse it in the authenticity of regional characteristics, reflect it in the uniqueness of emotional resonance, and settle it in the originality of lifestyle. The depth of 'inside' determines the thickness of fusion, and formal fusion with 'superficial' should be avoided, as well as closed expression with 'unfathomable' depth. By complementing, fitting, and reorganizing various elements, cultural values are deeply coupled with tourism functions, forming deep emotional resonance in the value transmission from the surface to the inside and from the inside out. Promote institutional and systemic reforms through a combination of innovation and reform. Deepening the reform of cultural system and mechanism is an important part of further comprehensive deepening of reform. The integration of culture and tourism should also be established first and then broken down. One important aspect of 'standing' is to establish a sound system and mechanism for the deep integration of culture and tourism development, and to construct new business models and formats. Develop development plans tailored to local conditions, strengthen overall coordination, make full use of policies, establish a multi departmental coordination and linkage mechanism, and reasonably coordinate and efficiently allocate cultural and tourism resources; Cultivate an industrial ecological chain, actively explore the construction of diversified investment and financing mechanisms, promote cross-border integration of culture and tourism with agriculture, sports, health and wellness, and enrich new product supply; Establish a multidimensional evaluation system that includes cultural heritage validity, tourist experience satisfaction, and ecological protection efforts. To break through, we should break free from the shackles of development, break industry boundaries, change the inertia of past governance, eliminate internal resource consumption, abandon short-sighted thinking, and prevent excessive commercialization and chaos. To face the future and create a new situation with 'standing'; To break down the institutional barriers to the integration of culture and tourism, eliminate homogeneous competition in the cultural and tourism industry, and achieve a transformation from "physical superposition" to "chemical reaction". Integrating virtual and real, empowering deep experiences with digital technology. Under the wave of digitalization, the integration of culture and tourism needs to handle the relationship between virtual and real, online and offline. Virtual "represents a virtual ecosystem created using digital technology, including immersive scenes established by cutting-edge technologies such as VR (virtual reality), AR (augmented reality), artificial intelligence, digital twin mirrors of scenic spots, and various online tourism service platforms. 'Reality' refers to the intrinsic value of physical resources, characterized by irreplicable authenticity, a sense of ritual experienced locally, and the dynamic inheritance of cultural heritage. The two are not a substitutive relationship, but an organic whole that depends on and achieves each other. Through virtual experience, it is possible to break the time and space restrictions and walk through the clouds in the Mogao Grottoes of Dunhuang and enjoy the millennium murals at your fingertips; Physical experience provides materials for virtual content, and is also more infectious and enhances immersion due to digital empowerment. This integration is accelerating the transformation of the cultural and tourism industry, shifting from resource dependence to innovation driven, upgrading from single sightseeing to experiential interaction, and evolving from closed operation to open sharing. Collaborative promotion to promote sustainable development of cultural and tourism integration. Protecting culture through tourism and spreading culture through tourism; Using culture to enhance the quality and efficiency of tourism, promoting high-quality development of the tourism industry. The integration of culture and tourism is not a binary opposition of either or, nor is it a large and comprehensive combination. Instead, it seeks a dynamic balance between resource development and protection, short-term benefits and long-term value, form innovation and connotation adherence. The coordinated development of the two requires abandoning excessive development that seeks quick success and instant benefits, stripping away redundant elements that consume resources and dilute value, abandoning fleeting immediate benefits, and getting rid of excessive dependence on ticket economy and real estate development. Focusing on characteristics and quality, accurately identifying and delving into the most vivid and recognizable genes in regional culture. Find the right positioning, avoid blindly following the trend, adhere to doing and not doing, hold the bottom line of cultural and tourism industry development, accumulate strength for truly valuable integration, expand vitality in development, safeguard authenticity in innovation, and demonstrate value in communication. (New Society)