Community is an important dimension in the studies of social and economic development. And the discussion about infrastructure, members' participations and development in community building with the angle of social resource has been a new perspective in the studies of social development in these years. This paper tries to analyze how the spiritual capital impacts the community building and the development of tourist industry in remote tribes in Taiwan with reference analysis and the case study of community building in Smangus Tribe in Taiwan and finds that the Taiyal tradition and Christian belief are both the resources of the spiritual capital in Smangus, which have significant impact in the whole process of the community building and development tourist industry.