The index system of the sustainable livelihoods performance for the rural tourism area poverty relief residents was constructed in the paper through Delphi and Analytic Hierarchy Process and a comprehensive evaluation of the poverty alleviation performance of rural tourism in Changsha was made based on the index system. The weight of each index was determined through the improved entropy method, and the poverty alleviation performance of rural tourism in Changsha was evaluated comprehensively through the weighted average comprehensive standard model. The livelihood capital was the core evaluation indexes of poverty alleviation performance of rural tourism in Changsha City. The results of poverty alleviation performance were remarkable. The risk of returning poverty of rural households was relatively high. There were obvious regional differences in the structure of livelihood capital between Wangcheng, Ningxiang and Liuyang. In order to prevent farmers from returning to poverty thoroughly, suggestions and measures were put forward such as increasing financial capital support for farmers through multiple channels, increasing skills training for farmers through multiple directions, expanding the ability of farmers to accumulate social capital through multiple channels, and supporting farmers to purchase various insurance at multiple levels.