As an important old industrial base in Northeast China, Liaoning Province is facing good opportunities for development in the context of rural tourism booming. This paper summarizes the concept and function of rural tourism, analyzes the present situation and characteristics of rural tourism development in Liaoning Province, and points out the main problems. Finally, to make Liaoning's rural tourism develop better and faster and provide a reference for other regions, the following recommendations are made: focusing on the development of experience-based rural tourism products; improving the level of rural tourism service and reception; strengthening the construction and renovation of rural tourism infrastructure.