Film and television tourism is not only a derivative of film and Television Cultural industry，but also a new form of tourism，it has the characteristics of culture，confirmation，periodicity and dependence. The development of VR film and television tourism technology will be an evolutionary process with experience as the core and content as the creativity，which will continuously improve the fidelity，comfort，immersion and interaction. In the future，film and television tourism will have the development trends of “differentiated development of film and Television City construction”，“VR film and television content” as the core key，and “science fiction virtual tourism as a new growth point”.