Recently, the recovery momentum of cultural and tourism in Chongqing and Sichuan regions has been particularly impressive. Data shows that the number of tourists received during the May Day holiday in the above-mentioned regions increased by 17.9% and 27.3% respectively compared to the same period in 2019, becoming a vivid portrayal of the rebound in economic development. In fact, it is not just Sichuan and Chongqing, but many regions have achieved excellent results in promoting the deep integration of culture, tourism, commerce, and agriculture through "breaking the circle" and "crossing the border". The deep integration of culture and tourism is the act of integrating several industrial elements into an innovative system on the basis of coupling, which is a true sense of "breaking the circle" and "crossing the border". It has been proven that it is precisely this "breaking the circle and crossing the border" that meets the consumption needs of tourists, allowing them to experience the true joy of tourism. Once upon a time, we were always infatuated with famous mountains, rivers, and cultural relics, believing that only these were true tourism resources, but ignoring the diverse needs and aspirations of different groups of people. Now that we have entered the 2.0 era of tourism resources, an increasing number of young consumers have shifted their tourism philosophy from initially seeking novelty and viewing to pursuing immersive participation experiences. This is also the reason why the "crazy scenery taking place" and "Shengtang Secret Box" frequently make headlines. With people's new interpretation of the connotation of tourism, the tourism consciousness of "seeing is not equal to seeing, seeing is not equal to remembering" has been widely accepted. From "brewing tea in a furnace" to "theme camping", from "group check-in and barbecue" to "immersive tourism experience", the frequent emergence of new consumption formats, consumption models, and consumption scenarios has brought tourists a different experience from the past, or made them break free from the fast-paced urban life, Either it allows them to taste the rich folk fireworks or enjoy the rich charm of different regional cultural characteristics, which further breaks down their cognitive barriers to the original cultural and tourism consumption process. In this feast of deep integration of culture and tourism, the integration and empowerment of digital technology has driven the high-frequency emergence of new gameplay and opened up a new development prospect for the culture and tourism industry. Both Longhui in Hunan and Zibo in Shandong have created their own cultural and tourism brands with unique IPs, turning once unknown cities into tourist check-in destinations and inadvertently becoming a typical specimen of the development of the cultural and tourism industry. This fully demonstrates that society's definition of cultural tourism has been refreshed. Whether it is the Xi'an cultural and tourism model that deeply integrates short video live streaming with the Tang Dynasty Never Nights City, the Luoyang cultural and tourism model that integrates peony flower national style IP with immersive experience technology throughout the entire chain, or the Zibo cultural and tourism model that achieves two-way linkage between local individuality and the college student market, all are connected to the youthful consumer market with distinctive cultural IP, leading a new wave of cultural and tourism consumption to heat up. We know that culture and tourism are already twins. Whether it's "breaking the circle" or "crossing the border" now, the key lies in how to activate the cultural preservation in tourism resources at multiple levels, so that consumers can experience the charm of culture from it. Sichuan and Chongqing have innovatively carried out joint marketing and jointly implemented the new model of cross provincial coordinated development of culture and tourism, fully releasing the unique charm of Ba–Shu culture, attracting tourists from all over the country, and fully proving that culture has become the "aorta" of tourism industry development. The development of the cultural and tourism industry ultimately focuses on culture, because only culture is tourism