In the context of rural revitalization, building a rural cultural community is an important task and a necessary means to promote the rural revitalization strategy and achieve common prosperity. This paper uses the qualitative analysis method of rooting theory to find that the internal logic of building a rural cultural community is to consolidate the cultural foundation of indigenous villagers, broaden the development space of new villagers who return to their hometowns, and ensure the long-term development of social and cultural organizations under the overall management and unified command of the government, so as to achieve economic and social benefits; there is an interconnected, mutually beneficial and mutually supportive relationship among indigenous villagers, returning entrepreneurs and social and cultural organizations. Under the overall management of the government, these three main bodies work together to achieve a win-win situation, with the goal of building and sharing and common prosperity, forming a situation where the government, villagers and socio-cultural organizations can build and share together.