Abstract: The phenomenon of ＂zero and negative tour expense＂ puzzled China,s tourism industry development about ten years ago.In the past,there are a lot of literary scholars of the domestic talk about ＂zero and negative tour expense＂ mainly from economic,psychology and product management angles and so on.This article has analyzed the reason of ＂zero and negative tour expense＂ with materialistic dialectics＇ method,and take on several advises in government mentalities and the method from the Tourism Regulations laws and regulations,the taxes and fees system,the tour guide management and the security system,the travel assessing system and etc.