The utilization efficiency of land resources is an essential embodiment of economic development, social development, and ecological development and is a critical core to measure how to maximize the efficiency of land resources under limited conditions. The land is an important content and essential carrier of the research of tourism development level. This paper selects Panel Data from 2010 to 2019 to research the Guangxi regional tourism development. The entropy weight method and stochastic frontier production function (SFA) model were used to evaluate the development level of urban-rural tourism and the utilization efficiency of land resources in Guangxi. This paper uses the Panel Vector Autoregression (PVAR) model to analyze the internal relationship between urban-rural tourism development. The results show that: (1) Guangxi has a good level of tourism development and a high land use efficiency. (2) There is a reciprocal causation relationship between the regional tourism development level and land use efficiency in Guangxi, with significant levels of 0.005 and 0.034 respectively, indicating high credibility. This indicates that there is a mutual promotion and interaction between the two, which rely on and drive each other, promoting the joint sustainability of tourism development and land use efficiency. (3) . The tourism development level is greatly influenced by itself, with impact values all above 0.99. At the same time, land use also has a significant self-impact, with impact values all above 0.87. Their internal optimization system is solid and endogenous impetus is robust, which can drive their development. Establishing an effective strategy for developing and protecting land use is beneficial to promote the long-term effectiveness of sustainable tourism development, enhancing high-quality development of the tourism economy and improving people's living standards and quality.
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