Rural tourism was a new form of tourism gradually emerging in China in recent years. It satisfied urban residents’ pursuit of nature and had a promising market prospect. New rural construction of socialism was an important historical task in the process of economic and social development of China at present and in future period. New rural construction was the important basis of rural tourism development and meanwhile rural tourism development could promote new rural construction. Shanxi Merchant’s Culture of Xi Village in Jinzhong City was a kind of excellent rural tourism resource. Developing rural tourism was one of the effective ways to promote new rural construction of socialism in Xi Village.