Abstract:China’s practice in poverty elimination for richness has many patterns and achieves good results, and experiencing and participating in the practice with the characteristics of each place can meet high-level tourism consumption demand of the consumers at home and abroad. The attraction, perception experience, participation and local characteristics of the practice become excellent tourism resources, the poverty alleviation tourism by taking the practice as tourism resources, “poverty elimination for richness” theme tourism, also has human capital effect and resources integration effect of “consumers going to countryside”, further optimizes poverty alleviation resources allocation and boosts poverty alleviation efficiency. The development of the tourism resources for poverty elimination for richness should be cooperated by each participating main body of the practice under the guide of governments, can be developed by organizing tourism cooperatives led by a village committee, can be guided by the key poverty alleviation main body and can also be developed by the combination of tourism enterprises and the main body of poverty alleviation. The theme tourism products of diversified “poverty elimination for richness” can be accurately jointed by customized tourism pattern and high-level tourism consumption of the consumers. The development of tourism resources of the practice and its tourism product supply and its connection with the tourism demand of the consumers need to make full use of the advanced technologies such as big data, artificial intelligence, informatization and so on. China should actively develop the theme tourism of “poverty elimination for richness”, and promote the deepening and transforming of the practice while satisfying the high-level demand of tourism consumption of the consumers and boosting high-quality development of tourism industry.