Structural benefit analysis and structural relevance analysis are popular in the research of tourism. When referring to the relationship between the support of science and technology and tourism structural transformation and upgrading, the function and single impact of science and technology are the hotspots in research. Focusing on the regional structure, consumption structure and industrial structure, the authors lead the structural research of Guangdong province to a deep and systematic way and conclude the science and technology innovation path of tourism structural transformation and upgrading. The research shows that the geographic concentration of the six major tourism indexes such as tourism revenue and overnight tourist in the four major economic regions of Guangdong province is mainly between 70 and 90, which indicates the regional imbalance in tourism economics. Even though the tourism per capita consumption in Guangdong is above the national average level, its structure is not reasonable, which leads to a low number in basic tourism consumption when compared with developed countries and especially in the departments with high flexibility such as touring, catering and entertaining. The shift-share method is adopted to analyze the tourism structure of Guangdong province which shows a structural irrationality both in the fixed assets and the business income and a lack of competitiveness. In spite of the high ranking in the total amount of tourism, improvements in tourism competitiveness of Guangdong should be made immediately. Based on the innovation of science and technology, it is necessary to explore the potential of the tourism development in Guangdong. Thus, approaches such as updating the tourism facilities, introducing high-tech elements into tourism products, optimizing the product structure, industrial convergence and technology diffusion should be adopted to extend the industry chain and promote new types of tourism. Meanwhile, approaches like industrial competition and cooperation in regional tourism, the cluster of knowledge spillover and the science and technology guidance to regions with different tourism resources should be adopted to optimize the spatial structure of tourism. The innovation of science and technology should be put into practice to support the tourism structural transformation and upgrading in Guangdong province.