At present, the protection, inheritation, innovation and development of intangible cultural heritage in China are facing more severe opportunities and challenges. In order to overcome the shortcomings of too rigid and conservative expression, and poor interactive of traditional digital means, the virtual reality (VR) technology is applied to the protection and inheritance of the paper-cut art in this paper. Firstly, a variety of paper-cut basic symbols are put into a database, and then the paper-cut symbols are summarized. Now we put them into computer aided design software of CDDataBase, and we can use CorelDRAW for graphic expression and artistic design. Secondly, the virtual digital museum display system is constructed by using the 3D model database. At the same time we can create a digital platform for Mangshi Dai paper-cut art, in order to maximize the utilization of resources and sharing. Finally, using WeChat, weibo, community sites and other mediums of the Web platform to connect digital Dai paper-cut art with social docking platform can make public deeply understand Dai paper-cut arts. So the VR technology can achieve wide protection and inheritance of Dai paper-cut art.