Poverty alleviation in rural tourism is the main way for the industry to help the poor, and it is also an important way to realize the revitalization of the countryside. On the basis of literature review and expert interviews, combining the requirements of rural development with “prosperous industries, ecological livability, rural civilization, effective governance, and a prosperous life”, the paper scientifically designs the evaluation index system for rural tourism poverty alleviation performance. The article uses the analytic hierarchy process to determine the specific weight of rural tourism poverty alleviation performance indicators, and constructs a quantifiable evaluation index system for tourism poverty alleviation performance. The research aims to provide a theoretical reference for the scientific evaluation of tourism poverty alleviation performance and enrich the research content of China's rural tourism poverty alleviation performance evaluation.