Based on the panel data of 16 cities in Anhui Province, the SBM-DEA model and ML index are used to comprehensively calculate the poverty alleviation efficiency of rural tourism. The results show that: Firstly, the loss of the rural tourism poverty alleviation efficiency is serious. With the development of rural tourism, the effect is greatly reduced, and the rural comprehensive tourism plays a more important role. Secondly, The effect of tourism poverty alleviation is extremely uneven in various regions, it is significant in poor areas, and it is almost ineffective in developed areas. Specifically, the pure technical efficiency shows a downward trend, and the development of rural tourism lacks the introduction and innovation of operation and management technology. It belongs to the stage of learning and dissemination in poor areas and stagnation in developed areas. In addition, the scale efficiency is showing a rapid upward trend, and the scale agglomeration effect is gradually increasing, with a development trend of scale expansion but low efficiency. Comparatively speaking, the scale efficiency is generally higher than the pure technical efficiency, and the improvement of combined efficiency mainly depends on the improvement of the scale efficiency. Therefore, it is necessary to increase government support, vigorously develop rural tourism, and pay attention to the promotion of rural comprehensive tourism. Actively build an open platform to promote the improvement of rural tourism development planning ability and management capabilities. Optimize the scale of factor inputs, innovate the way of factors allocation, and better play to the effect of scale agglomeration. And actively promote the establishment of regional rural tourism cooperation, and focus on the coordinated development of rural tourism poverty alleviation.