The COVID-19 has brought a comprehensive and profound impact on economic development and social life. As a tourism industry based on people's mobile consumption, the impact is more direct and significant. Repeated epidemics have brought many changes and challenges to the supply side and demand side of the tourism industry. From the supply side, after the baptism of the epidemic for more than two years, relevant enterprises and practitioners are facing many difficulties and are constantly trying to break through. On the one hand, many tourism enterprises are in the situation of demand interruption, business interruption, financial difficulties, operating losses and personnel loss. Market participants, investors and practitioners' judgments on the development prospect of the industry are not optimistic. On the other hand, many tourism enterprises try to find new opportunities for development by sinking the market, business transformation, innovative services, live broadcasting with goods, cross-border integration, digitalization, etc. From the demand side, repeated epidemics have led to unstable employment and a weak income base. In this context, the consumption ability, consumption confidence, travel mode and tourism preference of urban and rural residents have also changed significantly: tourism consumption expectation has been affected; After long-distance travel is limited, short-distance local travel and peripheral travel are more common, and micro tourism and micro vacation represented by camping have become a trend; When people travel, their risk awareness is generally improved, and they have higher requirements for emergency measures and refund policies. The tempering and breakthrough experienced by the tourism industry during the epidemic will also reshape the industry through the interaction of "demand change - supply adjustment - policy guarantee" to a certain extent. From the perspective of demand change, since the outbreak of the epidemic, people's travel purpose, travel mode, travel distance and travel habits have changed significantly. As for the purpose of traveling, the open natural environment can avoid crowd gathering, and people are more longing for the natural environment after home isolation. Therefore, getting close to nature and feeling the mountains and rivers have become the first choice for traveling. In terms of travel modes, family travel, small group travel and customized travel are more popular. Team travel, which has been shrinking year by year before the epidemic, is more and more neglected. In terms of travel distance, long-distance travel is limited, while short-distance local travel, peripheral travel, micro tourism and micro vacation have become the trend. People who cannot go to see the world from afar begin to try to find the beauty around them. In terms of travel decision-making, most people would make plans and reservations in advance before traveling. However, affected by repeated epidemics, they prefer to make temporary decisions, and the choice of travel time, place and project is more flexible and changeable. In terms of travel concerns, people have generally improved their awareness of tourism risks, and pay more attention to the health and epidemic prevention status of destinations and tourism facilities, emergency measures, refund policies, tourism insurance, passenger flow early warning and facilitation measures. From the perspective of supply adjustment, in order to adapt to and guide the above changes in tourism demand, there is a large space for innovation in the product structure, industrial chain, supply mode, business type combination, investment structure and service mode of the tourism industry. For tourism enterprises of different types and regions, they are faced with the choice of whether and how to shift from the asset heavy model to the asset light model. They need to think about how to develop various low-density and high-quality products and market them through new media. They need to consider how to better meet the tourism needs of "generation Z" people. They need to study how to work together with the destination to ensure the safety of the whole journey and the whole chain of tourists, We need to constantly find new travel needs, cultivate new leisure markets, and attract and meet people's needs for a better life with professional services. It can be predicted that in a certain period of time, epidemic prevention and control is still an important background for tourism development. The "fourteenth five year plan" for Tourism Development released at the beginning of this year mentioned the word "epidemic" in as many as 33 places, requiring all links and fields of the tourism industry to meet the requirements for epidemic prevention and control. Therefore, tourism enterprises and destinations also need to accelerate the development of Intelligent Tourism characterized by digitalization, networking and intelligence, and accelerate the application of online reservation, time-based reservation, electronic tickets, flow monitoring and monitoring, non-contact services, intelligent navigation, license plate recognition, self-service payment, etc. From the perspective of policy guarantee, in the face of the impact of the epidemic and the plight of the tourism industry, government departments at all levels have launched various relief policies to support enterprises in relevant industries from the aspects of financial support, financial credit, tax relief, social security, job stabilization and employment, and constantly adjust the circuit breaker mechanism of "inter provincial tourism" according to the development trend of the epidemic. In the future, it is also necessary to do a good job in guiding expectations, stimulating demand, optimizing supply and improving the environment according to the trend of the epidemic and its long-term and comprehensive impact. For example, we should scientifically study and judge the opening trend of the international tourism market, and make relevant policy reserves according to the needs of China's epidemic prevention and control; Based on the existing industry support policies, we should scientifically evaluate their actual effects, and formulate more targeted support policies according to the actual situation of different sub sectors and different types of enterprises, so as to realize "one industry, one policy" when possible; We should attach great importance to the stable employment of the tourism industry and leave the most valuable human resources for the development of the tourism industry; We should pay attention to the investment in the tourism field to avoid or prevent the uncompleted projects under construction; We should scientifically guide the investment, M & A and reorganization of the tourism industry, maintain the industrial ecosystem and realize the synergy of the industrial chain; We should improve the cultural and tourism statistical system, make full use of the opportunity of the epidemic situation, reform and improve the existing statistical system, and use big data application and data mining technology to improve tourism statistical methods; We should pay attention to the impact of the epidemic on the income and consumption of urban and rural residents, and strengthen demand side management while doing a good job in the supply side structural reform of tourism; We should tap the growth potential of tourism consumption in the central and western regions and rural residents. Regions that have the conditions can implement a doubling plan for rural residents' tourism consumption, and encourage rural residents to travel by means of consumer credit, subsidies, incentives, etc; We should optimize the tourism consumption environment, improve tourism public services, and guide the industry to get through the blocking points of tourism consumption. Although the current epidemic still poses great constraints on the tourism industry, in terms of its future development, many favorable factors, such as national policy support, stable economic development, implementation of industrial planning, wide application of science and technology, and upgrading of consumption structure, have jointly built a bright future for the tourism industry. We expect and firmly believe that the tourism industry, which has been growing rapidly for more than 40 years, will be reshaped from form to connotation, from form to logic, and embark on the road of high-quality development. (outlook new era)