With the rapid advancement of urbanization and digital technologies, China's smart city development
has entered a phase of accelerated growth. Virtual reality (VR) technology is emerging as a transformative force in
this evolution, offering innovative solutions to enhance urban intelligence. This paper investigates the application
of VR technology in smart city construction, focusing on three critical domains: (1) smart healthcare, where VR
facilitates telemedicine, surgical simulation, and patient rehabilitation; (2) smart entertainment, enabling immersive
virtual experiences in tourism, education, and cultural preservation; and (3) smart transportation, improving traffic
management, autonomous vehicle testing, and driver safety training. Through these applications, VR technology
demonstrates significant potential to optimize urban services, improve quality of life, and drive sustainable urban
development. The findings provide valuable insights for policymakers and urban planners seeking to integrate
emerging technologies into smart city initiatives.