This study takes the stimulus‐organism‐response (SOR) model serving as the foundation, takes tourists' perception of user‐generated content (UGC) as the stimulus, and expands it into the two parts of form perception and authenticity perception at the same time; uses the destination image and the perceived value as the organism; and views tourists' intention of intangible cultural heritage (ICH) preservation as the response. An online survey was conducted to collect data for this study, resulting in the acquisition of 567 questionnaires that met the established validity criteria. It was concluded that factual (UGC) did not have a substantial influence on the perception of the destination and its perceived value. Moreover, tourists' perception of authenticity in terms of existence positively affected both the destination image and perceived value. The findings provide a theoretical foundation for future in‐depth research and practical guidance for stakeholders in ICH tourism to improve tourists' intention to preserve ICH.