"As the cutting-edge direction of the new generation of information technology and the forward-looking field of the digital economy, virtual reality is increasingly integrated with the Internet, big data, cloud computing, artificial intelligence, 5G and other digital technologies, bringing profound changes to the way of production, lifestyle and governance of human society." At the opening ceremony of the 2022 World VR Industry Conference held recently, State Councilor Wang Yong said. The data shows that the market size of China's virtual reality industry will be about 22.85 billion yuan in 2021, maintaining a rapid growth trend; In 2021, China's VR equipment shipments will be about 4.312 million units, an increase of 1.498 million units over the previous year, or 53.23%, to achieve explosive growth; In 2021, the investment and financing scale of China's virtual reality will increase by more than 100%; According to incomplete statistics, there are more than 10000 virtual reality related enterprises in China... Since the first year of global virtual reality in 2016 and the first year of China's 5G cloud VR industry in 2019, after years of development, the virtual reality industry has initially built an ecosystem based on technological innovation, and is entering a strategic window period with product upgrading and integrated application as the main line. The blueprint has been drawn and the future is foreseeable. A new round of policies support the development of industries. In recent years, the Chinese government and various departments have issued a series of policies to support the virtual reality industry to show strong development vitality in terms of technology research and development, talent training, product consumption, etc. The Action Plan for the Integration and Development of Virtual Reality and Industrial Applications (2022-2026) (hereinafter referred to as the Action Plan) jointly issued by the Ministry of Industry and Information Technology and other five departments recently proposed that by 2026, the overall scale of China's virtual reality industry (including related hardware, software, applications, etc.) will exceed 350 billion yuan, and the sales of virtual reality terminals will exceed 25 million units. At the same time, it is also mentioned that by 2026, the key technologies of 3D, virtual reality integration, immersing audio and video will be broken through, the new generation of humanized virtual reality terminal products will be enriched, the industrial ecology will be further improved, and virtual reality will achieve large-scale application in important economic and social industries, forming a number of backbone enterprises and industrial clusters with strong international competitiveness, and creating an industrial development pattern where technology, products, services and applications will flourish together. In fact, this Action Plan is the second virtual reality industrial policy issued at the ministerial level after four years. In December 2018, the Ministry of Industry and Information Technology issued the Guiding Opinions on Accelerating the Development of the Virtual Reality Industry (hereinafter referred to as the Guiding Opinions), which is also the first virtual reality industry policy in China. By comparing the two documents, we can see that the virtual reality industry in China has changed and remained unchanged. What remains unchanged is that China attaches great importance to the virtual reality industry and is determined to develop it. In 2018 and 2022, the interpretation of policies by the Ministry of Industry and Information Technology clearly pointed out that "the Party Central Committee and the State Council attach great importance to the development of virtual reality industry". In the latest Action Plan, the Ministry of Industry and Information Technology emphasized that "virtual reality and augmented reality" were included in the key industries of the digital economy in the 14th Five Year Plan of China. The changes are mainly reflected in three aspects: the senior project of the Institute of Informatization and Industrialization Integration of the China Academy of Information and Communications