The economic structure of Shanxi Province is single. As the strategic pillar of the economic structure transformation of Shanxi Province, cultural tourism industry is of great significance for the upgrading of industrial structure faced by Shanxi Province. Based on the discussion of the coupling development of culture and tourism industry, the coupling coordination degree model is used to measure the coupling degree between culture and tourism industry in Shanxi Province, and the development level of culture and tourism industry in Shanxi Province calculated. The coupling degree between culture and tourism industry is analyzed. The results show that the coupling coordination degree between culture and tourism industry in Shanxi Province is unstable, but it is in a growing state on the whole.