The invention designs an entertainment and leisure learning device based on 5G Internet of Things virtual reality. A hardware structure comprises a leisure, entertainment and learning space element, and a panoramic immersion stereo display system, an environment perception health care special effect system, a dynamic platform seat device, a main server, an interaction module, a communication network module, a client, an integrated control and playing system and a stereo surround sound system are comprehensively integrated in the space element. Numerous software and hardware devices are organically and comprehensively integrated and thus the device has the following multiple use functions based on the software and hardware equipment: a a panoramic virtual reality dynamic cinema device, a panoramic virtual reality immersion memory enhancement learning device, a panoramic virtual reality immersion leisure health maintenance device, a panoramic virtual reality medical health maintenance rehabilitation device and the like, multiple uses of one device are realized, the comprehensive utilization efficiency of software and hardware devices is improved, and the cost is reduced.