Since the outbreak of COVID-19 Pandemic，the social economy and production and life of all countries have been seriously damaged，and the tourism industry will face a serious situation. In this context，takes tourism industry in China and Thailand as an example. It analyzes the continuous negative effects of the COVID-19 Pandemic on tourism development，and identifies the development trend of tourism under unfavorable conditions. It also puts forward some suggestions on promoting the tourism development and revitalization from the government and tourism enterprises：after the pandemic，China and Thailand should reshape their tourism industry；upgrade their business model and develop tourism resources；simplify entry procedures and increase policy support；strengthen tourism cooperation to tide over the pandemic；restore the image of “safe tourism destination”. It is expected to provide a useful reference for tourism authorities，business enterprises and other entities to do a good job in risk management under the pandemic crisis.