The Central Economic Work Conference held at the end of 2023 clearly proposed to promote consumption from post epidemic recovery to continuous expansion, cultivate and strengthen new types of consumption, vigorously develop digital consumption, green consumption, and healthy consumption, and actively cultivate new consumption growth points such as smart homes, entertainment and tourism, sports events, and domestic "trendy goods". Recently, there has been widespread snowfall in many parts of the country, and the New Year's Day holiday has seen a surge in ice and snow consumption, reflecting a new trend of consumption upgrading in China. Since the beginning of winter, China's ice and snow tourism market has continued to heat up, and "cold resources" have continuously released "heat effects". A series of "ice and snow+" emerging products and consumption scenarios have emerged in various regions, and ice and snow sports and ice and snow consumption have become a fashionable lifestyle for many consumers, becoming a growth point driving winter consumption. According to data from tourism platforms, the pre order volume for ice and snow tours during the New Year holiday increased by 126% year-on-year. The diversity, complexity, and pursuit and longing for a better life of over 1.4 billion people nationwide will provide a continuous endogenous driving force for the sustained recovery of the consumer market. The improvement of the consumption environment in our country has increased people's willingness to consume. In recent years, there has been a strong demand for novel and high-end consumption scenarios, and the more new scenarios and formats there are, the more reliant it is on local efforts to create a flexible, trustworthy, and thoughtful consumption environment. Looking across the country, governments and enterprises across the country are competing to improve their service levels, driving the continuous expansion of ice and snow consumption with higher quality and richer experiences. If some places set up snow friend consultation service stations, customize specialized boxes for snow equipment packaging, and cooperate with express delivery companies to provide door-to-door service for passengers with snow equipment. At the same time, the online consumption environment is constantly improving. There have been numerous topics and live programs on social media about popular attractions such as Harbin Ice and Snow World and Beijing Shichahai Ice rink, attracting tourists to expand their ice and snow consumption. Of course, not only ice and snow tourism, but in recent years, the cultural tourism industry has made significant improvements in cultural value mining, improving the quality of homestays, and facilitating platform reservation and booking, promoting the recovery of the cultural tourism market, attracting more people to go out of their homes and embrace "poetry and distance". Ice and snow tourism reflects a virtuous cycle of consumption and investment. Consumption and investment are never separated. Upgrading consumption on the demand side can effectively drive industrial upgrading on the supply side, thereby generating new investment demand. High quality investment also helps to unleash future consumption potential. On the one hand, effective investment stimulates potential consumption. Taking the hosting of the 2022 Beijing Winter Olympics as an opportunity, many first-class ice and snow venues have been built across the country, promoting the popularization of ice and snow sports and greatly increasing people's enthusiasm for ice and snow consumption. Moreover, ice and snow consumption is no longer a unique lifestyle for northern consumers. The construction of large indoor ice and snow commercial complexes in cities such as Guangzhou, Kunming, Chongqing, and Chengdu has unleashed the potential of ice and snow consumption nationwide. On the other hand, investment in tropical activities related to ice and snow tourism. The emergence of a new consumption scenario often leads to excess profits in a short period of time, thereby guiding a large number of enterprises to expand investment. Currently, investment in the ice and snow industry is shifting from simple scale expansion to upgrading and expanding, especially driving the development of upstream manufacturing and downstream peripheral industries. Ice and snow tourism is not isolated, but related to ice and snow