Abstract: The divergence of the residents’ perception and attitude of tourism impacts are investigated by quantitative analysis using Majianglong village as a sample case. Based on the factor analysis and stepwise regression analysis, it has shown that, even in the same heritage scenic area, there are obvious differences of residents' perceptions and attitudes toward the impact of tourism industry. The comprehensive score of each common factor of residents’ perceptions and attitudes in core area are significantly higher than the residents in buffer area. The most important variable that affects residents’ perception and attitude toward tourism is the ‘Core and periphery’, which reflects the spatial difference. The construction of villages and the development of the economy promoted by the tourism industry are the most important variables that affect the residents’ willingness to participate in tourism and community satisfaction. The injustice of tourism participate regulation and the unbalanced development of village construction are the main cause of spatial differences in MaJianglong Diaolou village inside the residents’ perceptions and attitudes toward tourism.