Tourism is the most extensive and primary communication activity worldwide,where tourists and lo-cal residents engage in cultural interaction and shape their identification through mutually Gazing.This paper takes relevant literature from Elsevier,Springer and China National Knowledge Infrastructure databases as research ob-jects,and uses Grounded Theory Approach to explore identification and its relationships in tourism practice.Re-search has found that tourists and residents of tourist destinations are the two main subjects of tourism identification.Tourism identification includes six types of national identification,ethnic identification,local identification,desti-nation identification,self-identification and cultural identification.The national,ethnic,local and cultural iden-tification of residents in tourist destinations is essentially the individual ethnic identification towards their political,kinship and geographical groups.Tourist identification corresponds to national,ethnic,destination,self and cultur-al identification.Cultural identification is not only the self inheritance and renewal of destination culture,but also manifested in tourists'Seeking Similarities in Differences towards different cultures,which is the foundation of all identification.