Cultural development of intangible cultural heritage can inject capital into the protection of intangible cultural heritage and realize its unique charm. The further excavation of cultural connotation of intangible cultural heritage also promotes the further development of tourism development, thus forming the protection and tourism of intangible cultural heritage Development of benign interaction. This paper analyzes the positive interaction between the protection of intangible cultural heritage and tourism development by using the interaction principle and framework interactive system, from the interactive dynamic factors, interactive behavior, interactive level and interactive stage. And pointed out that the development of intangible cultural heritage is the purpose of tourism development is the means of interaction is the channel, win - win is the goal, heritage protection and sustainable development is the principle.