This study generalizes and analyzes some relevant researches and tourism eondiuons in order to propose recommendations for developing the community - based tourism to reduce poverty at Dak Nong province. Based on the study's analyses, it is necessary for Dak Nong province to assess its tourism development's limitation and performance, its tourism resources situation and potential in order to establish a sutibale community - based tourism model with travel target audiences. Dak Nong province should consider developing its community - based tourism as a value chain linkage, focuses on building the provincial brand as well as provincial tourism destination's brands and pays attention to communication activities in order to attract tourists. During the development process of its community - based tourism, the province shoud pay attention to the regional linkages, connect with toursim organizations, create favorable mechanisms to encourage organizations and individuals, and promote the cooperation model between cooperatives and households to develop the provincial community - based tourism. In addition, the province should develop a set of standards on the community-based toursim development, promulgate a set of rules "The community-based tourism development of Dak Nong province". Dak Nong province should also promote the development of human resources in the tourism sector, including training of tounsm managers and those who directly engaged in tourism activities.