Since the outbreak of new pneumonia，the tourism industry has suffered a huge impact and faced a severe test，which has affected the realization of China’s strategic goals of stable employment，rural revitalization，poverty alleviation poverty alleviation and reduction. The combination of economic downturn and industrial structural transformation has added difficulties to the recovery and development of tourism. Tourism enterprises should have the thinking of breaking the situation and strive to survive；secondly，they should strengthen mutual communication and guarantee the development ability；at the same time，the government needs to carry out some temporary policy support and existing policy improvement，and carry out policy evaluation and system optimization in the long run. On the premise of actively cooperating with epidemic prevention and control measures，small and medium-sized tourism enterprises should make targeted response through specialized development，retaining talents and customers，joining industry associations and other ways. In addition，the recovery of inbound tourism market is particularly important. It is necessary to rethink the development strategy of inbound tourism，strengthen tourism research in the source countries，and reconstruct a scientific and effective international tourism marketing framework.