Abstract With the thriving development of tourism, countries all over the world are paying increasing attention to the protection of intangible cultural heritage. Based on the cultural aspects of intangible cultural heritage and tourism, the author selects the tourism legislation as the main subject to study the protection of intangible cultural heritage, which serves as important tourism resources. The shortcoming of the tourism legislation regarding the protection of intangible cultural heritage in China has been analyzed. Firstly, the basic legislation in tourism is incomplete, which leads to the lack of legislation in the protection of intangible cultural heritage. Secondly, the current administrative laws are very loose and cannot protect the intangible cultural heritage comprehensively. The paper chose The Regulations of Places of Interests and Scenic Spots, which have the direct link with the protection of intangible cultural heritage, as a typical example. The author points out its flaws such as the lack of aim and direct effect and ambiguity, which can hardly protect intangible cultural heritage satisfactorily. Finally, after going through the legislation from thirty-one provinces and municipalities, the author finds these legislations lack the originality and are very similar to one another. Their targets are not very clear, and it is very difficult to practice them effectively. The lack of local concern and aim of local legislation also affect their effectiveness. The protection of intangible cultural heritage should use the Constitution of China, the national policy of tourism in China and the international treaties that China has signed as the basis for legislation. Local authority should legislate in accordance with its situation for the protection of intangible cultural heritage. Only when the local condition is taken into consideration and the legislation can be applicable locally, would the protection of intangible cultural heritage be possible and effective.
2011, Vol. 26 
