Abstract: The problem of rural tourism roots in the lack of guide of scientific theory system and long-term concept. Through the empirical research and logical analysis, the paper merges the research dimensions and classifies them for five branch systems, including root system of dynamic mechanism, the ground coordinate three-dimensional system, the image structure and generating system, industrial structure canopy system, environmental constraints system. Based on this, the paper clarifies the internal logic and structure factors of the rural tourism development and evolution, constructs tree model of rural tourism theory. Finally, according to the research framework, it emphasizes the important theoretical problems which we need to pay attention to on the research of rural tourism theory, and based on the needs of the national leisure times and the context of development doctrine philosophy, it pus forward the proposal to construct the rural tourism industry theory system.