As a new means of rural economic development, rural tourism is also the main driving force of rural revitalization, and it is also an effective way to inherit, restore and revitalize Chinese traditional culture, which has received responses from all over the country. Rural tourism resources are the material basis for the emergence and development of rural tourism. It is of great significance for the development and planning of rural tourism resources to construct a reasonable classification and evaluation system of rural tourism resources. In this paper, the method of qualitative analysis is adopted, and the classification system of rural tourism resources, which includes 10 main categories and 45 subcategories, is constructed based on the comprehensive analysis and induction of previous studies. On the basis of the characteristics of rural tourism resources, a set of index system suitable for the evaluation of rural tourism resources is constructed, in order to provide reference for the development planning of rural tourism resources.