Korean citizens in Heilongjiang Province have very rich intangible cultural heritage resources. However, with the acceleration of economic globalization and the development of modernization, many valuable non-material resources of the Korean cultural heritage in Heilongjiang Province have been affected. Even the danger disappeared. Purpose of this article: Constructive legal suggestions for the protection of Heilongjiang's intangible cultural heritage, and at the same time, it can also promote local economic development. The research method of this article: statistically record the data through the Internet survey method, literature research method, questionnaire survey method and field survey method. The final research data showed that the tertiary industry accounted for an important proportion of the local economic development in Heilongjiang Province. The tertiary industry grew by 6.4%, the growth of the first and second industries were 3.7% and 2.1%, and the three major industrial structures were 18.3: 24.6: 57.1. The development of the tertiary industry economy has also promoted employment in this industry and increased the employment rate of the local people. The number of local tertiary industry employment has increased from 4.791 million in 2009 to 6.312 million in 2019. in conclusion: we can increase the investment in the tertiary industry and integrate the local non-legacy culture well with the local tourism industry. While protecting the non-legacy culture, it can also promote the economic development of Heilongjiang.