By selecting panel data from 28 provinces in China from 2006 to 2015, a panel fixed-effect model of tourism revenue, economic growth and environmental pollution is established. The empirical results show that the relationship between economic growth and environmental pollution is positive in the short term and inverted "U" in the long term; the development of tourism can not only promote economic growth, but also improve the environment significantly. And there is a virtuous circle between them. Therefore, all regions in China should develop tourism industry according to local conditions and give full play to the dual role of tourism.