The emergence of virtual tour also eased some of the social problems, reduce travel in the tourism peak traffic, scenic capacity to protect the environment, improve the safety factor in travel, entertainment lifestyles to enrich people, so that people can feel various groups tourism, achieve truly harmonious society, the study has a virtual tour and social necessity. Thesis aims to explore and research techniques and methods for constructing tourist attractions virtual reality system, the establishment of a digital tourism system based on virtual reality technology, combined with urbanization background, to develop rural and cultural tourism in a region of cultural tourism for enhancing the competitiveness of industry as a whole has the significance of the status quo based on rural tourism, cultural tourism into the virtual technology to achieve rapid development of rural and cultural tourism. The system is to provide a new means of propaganda scenic and platform, but also to verify the feasibility of constructing tourist attractions based on virtual reality system, which lays the foundation for further study in more depth.