Different cultural aspects are always involved in tourism interpretation, and the process of tourism interpretation is also cross-cultural communication. If the cultural factors can be interpreted for the foreign visitors in a better way, it's beneficial to convey the cultural connotation of the scenic spot and it can be the communication more effective. There are many scenic spots in China, to show the beautiful scenery and traditional Chinese culture to the world. Leshan Giant Buddha is one of national 5A tourist attractions in Leshan, Sichuan Province, China, and there are a lot of tourists coming here every year, especially foreign tourists. Therefore, its tourism interpretation shall be better and better. The tourism interpretation of Leshan Giant Buddha concerns many cultural factors. Based on Skopostheorie, this paper discusses how to deal with the cultural factors in guide interpretation of Leshan Grand Buddha from the following three aspects: names of scenic spots, four-character phrases and classical Chinese poetry.