Intangible Cultural Heritage (ICH) Cultural Tourism is the contemporary hot spot of integrative development in cultural tourism, in response to the general trend of the integrated development of ICH tourism, taking the integrated development of culture and tourism as an opportunity, and taking the protection of ICH as the goal, exploring the innovative development paths of ICH into mass tourism. Therefore, on the basis of clarifying the connotation and methodology of symbiosis theory through literature search, the current conditions and problems of ICH inheritance and tourism development are grasped through case study and design research. And analyse the tourism subjects from the perspective of symbiosis theory in terms of symbiotic unit, symbiotic mode, symbiotic interface and symbiotic environment, to summarize the conditions applicable to symbiosis and integration of ICH and tourism, propose a high-quality integrative symbiotic development strategy that integrates symbiotic units, optimizes symbiotic modes, links symbiotic interfaces, and improves the symbiotic environment to create "ICH + Tourism" symbiotic development system. Then promote the high-quality integrative and symbiotic development of ICH and tourism. On the premise of protecting and inheriting ICH, create cultural value for tourism. Thereby improving the quality of cultural tourism and achieving mutual benefit and win-win results between ICH and tourism.