Yunnan tourism & culture industry is in the period of high quality leapfrog development，and the B&B（Bed and Breakfast） industry is faced with opportunities and challenges. Based on the 2019 research data，the latest industrial development policies and notices and documents for 2020 have been added. By comparing with the historical data，this paper describes the present situation，characteristics and challenges of tourism B&B industry in Yunnan，and puts forward some countermeasures to predict the future development trend. Yunnan Province has a good foundation of tourism culture industry，the development of B&B industry has characteristics and opportunities. Combined with the requirement of Yunnan to build “three cards”，in the important stage of the implementation and development of the strategy of rural revitalization，Yunnan’s B&B industry will become an important and effective carrier for the integration and development of the first，second and third industries through the policy dividend. Yunnan B&B industry will achieve brand innovation，category innovation and business entrepreneurship，leading a new situation of B&B development.