Abstract: Taking the old revolutionary base areas of four counties in Henan province as the research area, based on the theory of planned behavior (TPB), the theoretical model of residents' willingness to participate in poverty alleviation through tourism was constructed and tested by using structural equation.The results show that:(1)Subjective norms, perceived behavior control and desire of overcoming poverty directly affect the behavior intention of participating in tourism poverty alleviation.(2)Behavior attitude indirectly influences behavior intention through the desire of overcoming poverty through intermediary variables. (3)Behavior intention affects participation behavior.(4)Perceived behavior control and desire of overcoming poverty are important factors driving behavior intention.