Through field surveys and literature analysis and other methods, interpret the overall situation of poverty alleviation in Mingyue Town and the causes of poverty, summarize and evaluate its tourism resources, analyze the current situation and development environment of its precise poverty alleviation; on this basis, propose tourism in Mingyue Town Basic principles, development models, and specific implementation measures for the future development of targeted poverty alleviation. The aim is to find a set of overall plans suitable for the development of targeted poverty alleviation for tourism in Mingyue Town; at the same time, it can provide a valuable reference for other similar tourism targeted poverty alleviation development.