摘要：Abstract: In order to study the regional difference degree of rural tourism development in Guangdong Province, this paper constructs the evaluation index system of rural tourism development level in Guangdong. By collecting the data of rural tourism development in Guangdong in 2019, this paper analyzes the regional difference degree of rural tourism in Guangdong by using descriptive analysis and multiple regression analysis.The results of data analysis are as follows: there are still some regional differences in rural tourism resources in Guangdong, and the richness of rural tourism resources in Meizhou, Guangzhou, Jiangmen and Shaoguan is the highest. The living standards of rural residents in Guangdong have improved rapidly, and the differences in rural tourism economic and social support conditions have narrowed. The regional differences of rural tourism ecological conditions in Guangdong are small. There are great regional differences in the development of tourism in Guangdong. The tourism industries in Guangzhou and Shenzhen are developed and highly concentrated. Index “Number of villages with cultural and tourism characteristics”, “Urban Rate”, “Rural employees”, “The proportion of Tertiary Industry in GDP” has significant effect on tourism revenue, while other indicators have no significant effect on tourism revenue. The conclusion is that resources and ecology are the basis of rural tourism development. The rural tourism market in Guangdong has great potential. Market, talents and characteristics are important driving forces to support the development of rural tourism. There are still great differences in the effectiveness of urban and rural tourism development in Guangdong. The research suggests that Guangdong should vigorously dig the characteristics of rural tourism resources between different regions; Guangdong should coordinate the unbalanced development of tourism industry between urban and rural areas; The government should provide good policy support to attract talents and help rural development