During the 14th Five-Year Plan period，China has put forward the strategic deployment to build the new development paradigm of “dual circulation”. As the one of important service industries and hAppiness industries，how should tourism meet the development requirements of building the new development paradigm？Based on the basic principles of economics and characteristics of the new tourism development stage，this paper analyses how to Apply the new development philosophy to create a new tourism development paradigm，from the perspectives of the demand side，the supply side and the development priority. Firstly，this paper focuses on how to create a new development paradigm of tourism demand side from the perspective of tourism market and tourism forms. Secondly，based on the new tourist supply development requirements of high-quality，convenience，innovation-driven，digitization and efficient management，this paper demonstrates the new development philosophy and new development paradigm of tourism supply-side reform. Finally，in order to drive tourism to serve national strategic deployment，this paper analyzes the new development philosophy and new development paradigm such as building a comprehensive tourism demonstration area within the county，expanding the influence of inbound tourism and improving the quality of the farm stay. This paper can provide useful references for promoting the tourism high-quality development and driving the integration of tourism into the national strategic deployment.