The tourismification of rural land utilization has become an increasingly common phenomenon in the comprehensive promotion of rural revitalization. However, systematic theoretical research on the relationship between “tourismification and rural land utilization” needs to be urgently promoted both nationally and abroad. Based on literature review and the observation of land use transition in rural tourism development in China, first, this study proposes the concept of “tourismification of rural land utilization” and systematically interprets its connotation and extension. Second, it analyzes the effect of rural land tourism utilization from three aspects - local and whole, structure and function, and protection and development - and summarises that the development process has stages, multiple interest subjects and system complexity. Finally, by introducing the framework of “situation-structure-behaviour-result”, the article makes an in-depth analysis of the formation mechanism. The tourismification of rural land utilization is constrained by local conditions, values and institutional arrangements. It is jointly affected by both internal structures, which consist of land resource structure, interest subject structure, governance force structure, common interests and collective action, and behavioural decisions made by integrating the respective interests and common interests of the government, society, and farmers. The results of tourismification of rural land utilization have three aspects: multifunctional land use, high-quality tourism development and rural revitalization. This study aims to provide theoretical support for promoting the deep integration of rural tourism development and land use in the rural revitalization stage.