By examining the Cultural Living Community Integrating Plan in Taitung Valley - Shanhaikuan, this paper aims to investigate the contemporary Indigenous Community that has been infused into culture-oriented social developing mechanism through the promotion from state policy, and that has been making local cultural museums become the thrusting units of multiple field-crossing and connecting. Bringing into practice about this cultural concept of combining tourism development and cultural transmission, which could illustrate clearly that the development of local community is situated in the dialectic of economic development and cultural preservation. In Taiwan, to carry out field-crossing and connecting of regional cultural heritage has become a core goal of the state policy over developing cultural living communities, especially aiming for those peripheral regions with a variety of cultures. On account of the setting up of national policy of culture, also getting combined with local development projects, local communities in Taitung Rift Valley got aware that they should not get excluded from the developing trend, and they would participate in it actively instead. In the year of 2017, the Bunun Cultural Museum of Haiduan Township, the Rural Cultural and Historic Story Museum of Rice School of Guanshan Township Farmers' Association and the Xinyuanchang Black Tea Cultural and Industrial Museum jointly proposed this 'Cultural Living Community Integrating Plan in Taitung Rift Valley - Shanhaikuan', and successfully got the grant from the Ministry of Culture. The characteristics of this plan is to propose the Sinwulyu River originated Cultural Living Communities of Taitung Rift Valley, seeking to send out unique collective image of cultural living in the rift area by way of designing distinctive tour and industrial visiting programs, also will promote mutual recognizing and understanding among various cultures in the region and could even result in bigger scale and more various culture featured collaboration of communities. Through investigating the process of the formation and execution of this plan, this paper argues that viewing from the perspective of local community, the concept of cultural heritage was constructed from the process of policy making and executing, this kind of understanding of cultural heritage is closely connected with the national and local development from the very beginning. By means of the guidance from national policy which focused on valuing cultural heritage, could bring new developing energy into local societies on one hand, also on the other hand could form a special category of cultural heritage through the bestowing of national community building resources and the discussing of preservation and application for cultural heritage, which links directly to tourism as well. During the whole process, daily life of the local community would be understood as having culture, industry and local living three dimensions. The operation of these three dimensions connecting, shifting and transferring one another will become the important mechanism which works for the responding to the grand social development from the Indigenous Community.