The COVID-19 pandemic has had a serious impact on the global tourism industry, but as vaccines are being rolled out, the tourism market will gradually recover. In this era, the development of VR technology has brought infinite possibilities to the tourism industry. Based on Flow theory and panoramic technology, this paper designs a private custom VR tourism service system to provide tourists with a more perfect tourism experience. The system analyzes the personal needs of tourists, provides personalized tourism routes, and uses panoramic technology to achieve a realistic display of the tourist destination, in order to achieve the best tourism experience. After completing the system design, this paper provides a detailed functional description and technical implementation plan, in order to provide an advanced and personalized solution for the tourism industry.