Abstract: As the "last mile" to achieve cultural and tourism integration, with the accelerated promotion of rural revitalization strategy, the role of county-level cultural and tourism integration in social and economic development is becoming increasingly important. However, due to the comprehensive influence of multiple factors, the degree of integration of county-level culture and tourism is not deep, and the benefits are hindered. By analyzing the logical relationship and driving factors between the rural revitalization strategy and the integrated development of culture and tourism, a county-level cultural and tourism integration level evaluation index system is constructed under the rural revitalization strategy. Taking Shangcheng County of Xinyang city as an example, TOPSIS method is used for evaluation. The results show that the relative closeness value of the annual cultural and tourism integration development level in Shangcheng County from 2013 to 2022 ranges from 0.2067 to 0.7357, and the development level shows a stepped upward and non-equilibrium state, but there are also significant differences. Among them, 2022 performed the best, but there is still a certain gap from a high level. Finally, based on the research results, the problems in the integration of tourism and culture in the rural revitalization strategy are summarized, and strategies to promote the deep integration of culture and tourism are proposed.