Taking 3 610 representative projects of national intangible cultural heritage in China as the research objects, this paper analyzes the type structure and spatial differentiation characteristics of intangible cultural heritage by using the spatial measurement method. At the same time, this paper uses the spatial relationship model to analyze the relationship between intangible cultural heritage and tangible space carriers such as A-level scenic spots, traditional villages and museums. Besides, this paper use X-means clustering method to divide the integrated development type areas of intangible cultural heritage and tourism with similar advantages. It is found as follows. ➀ In terms of type structure, the number of intangible cultural heritages such as traditional skills and folk customs is the largest. In recent years, the proportion of intangible cultural heritages such as traditional skills, traditional art, folk customs and traditional medicine has increased, which is more integrated into the national strategy and serves the social and economic development. ➁ In terms of spatial distribution, the regional distribution is characterized by "more in the south and less in the north, more in the east and west, less in the middle" and "continuous distribution", with two high-density areas and three secondary high-density areas. In recent years, the number of cities with intangible cultural heritage has gradually increased, but they are still mainly concentrated in municipalities directly under the central government, provincial capitals, coastal open ports and ethnic minority gathering regions. There is a significant positive correlation between intangible cultural heritage and A-level scenic spots, traditional villages and museums, the development potential of integration of A-level scenic spots, traditional villages, museums and intangible cultural heritage is medium, low and high. ➂ China's 337 cities can be divided into four types of areas. There are 10 A-level scenic spots-museum advantage areas, including Beijing, Shanghai, Chongqing, etc., which are mainly municipalities and provincial capitals. There are 20 traditional village advantage areas, including southeast of Guizhou Provide, Jincheng, Huangshan, etc., which are mainly historic and cultural cities and ethnic minority gathering regions. There are 51 secondary advantage areas, including Jiaxing, Weifang and Jining, with the largest number in Shandong, Zhejiang and Jiangsu. Low advantage areas are distributed throughout China. Finally, development suggestions for integration of intangible cultural heritage and tourism are put forward in order to provide theoretical guidance and practical enlightenment for China and each area. [ABSTRACT FROM AUTHOR]