Taking the online group purchase of tourism products as the research perspective and the online group purchase virtual tourism flow of tourism products in 26 tourism destinations in China as the research data, this paper studies the spatial distribution differences and formation dynamic mechanism of virtual tourism flow through the method of spatial analysis. On the whole, the online group purchase virtual tourism flow shows weak discrete distribution characteristics, and some parts show certain aggregation. The virtual passenger flow is concentrated in the provinces with rich tourism resources in the south coast and central China, and the group purchase virtual tourism flow in the central and western regions, North China and Northeast China is small. The spatial distribution of group purchase virtual tourism flow is the result of the joint action of internal and external driving forces and environmental driving forces. The external driving forces include three main driving factors: product group purchase price, product type and network marketing spatial structure. Relevant analysis shows that group purchase price is the most important external driving factor, followed by product type and finally network marketing spatial structure. Taking group buying virtual tourism flow as the research perspective has a certain novelty, which makes up for the weakness of tourism flow in virtual space. The flow direction of virtual tourism flow can reflect the real tourism flow to a certain extent, and even guide the real tourism flow. The research of virtual tourism flow provides a predictive warning for the flow management and capacity management of scenic spots.