Abstract: As an important part of the national strategy to reduce poverty, poverty alleviation through tourism is a main way to help the poor. It is also an important driving force for the comprehensive construction of a well-off society in underdeveloped rural areas. Based on a survey data of some villages in Shandong Province and the framework of the Resource-Humanity-Benefit (RHB) development strategy, this paper analyzed the development mode and the challenges of the villages adopting the strategy of poverty alleviation through tourism and explored the development path of the poverty alleviation through tourism strategy. Poverty alleviation through tourism practice in Shandong Province is characterized by the poverty-stricken households being the center, the rural elites leading the development, the scenic spots and the enterprises empowering the people, and the poor households actively participating in the practice. The effect of poverty alleviation through tourism practice showed that by the end of 2018, 17 886 households were directly lifted out of poverty, and 90% households of the poor villages benefited. The development model of poverty alleviation through tourism practice in Shandong Province mainly depends on the scenic spot model, the farmers self-organizing model, and the joint venture model. However, the poverty alleviation through tourism practice faces some challenges, including imperfect rural tourism planning, unclear theme positioning, unsound development characteristics, unprofessional management, and uncontrollable policy factors. It is imperative to establish a comprehensive strategy for poverty alleviation through tourism and continuously to improve the core competitiveness of poverty-stricken village tourism and the endogenous hematopoietic development of the poor. To optimize the development path of poverty alleviation through tourism, this paper provides the following suggestions: 1) promoting different development strategies based on the classification of rural development regions, 2) expanding multi-party cooperation channels to maximize the utility of capital utilization, and 3) creating the rural development growth base to play the demonstration driving effect.