Virtual Reality (VR) technology is profoundly reshaping the development pattern of the tourism industry. By constructing immersive digital experience scenarios, VR technology breaks the temporal and spatial constraints of traditional tourism and injects new growth drivers into the tourism industry. At present, the integrated development of virtual and real tourism is confronted with core challenges such as inadequate technological adaptability, immature business models and fragmented user experience. Based on an analysis of industrial practices, this paper proposes integrated development paths including the construction of a technological standardization system, the deepening of scenario-based applications and the provision of data-driven precise services. It aims to promote the deep coupling of VR technology and the tourism industry, and realize the coordinated development of technological empowerment and industrial upgrading.