Abstract: At present, with the successful completion of the task of poverty alleviation in China, the poverty alleviation strategy has changed from solving absolute poverty to alleviating relative poverty. For many old revolutionary base areas that mainly rely on the development of tourism to get rid of poverty in the stage of targeted poverty alleviation, the objects of tourism poverty alleviation in the post poverty alleviation era are more complex, and they face many difficulties in the identification, assistance and assessment of tourism poverty alleviation. Through the construction of tourism poverty alleviation identification standard system, on-demand assistance and comprehensive assessment and other measures, in order to improve the effect of tourism poverty alleviation in the old revolutionary base areas.

Key words: the post poverty alleviation era, old revolutionary base areas, tourism poverty alleviation, dilemma, countermeasures