Digital restoration of traditional cultural heritage has been ongoing for some time. After experiencing the pandemic, the demand for contactless digital content increased significantly in countries around the world, especially in China. The protection of traditional cultural heritage has also been strengthened through policy measures. This study analyzes the political and social environment factors in China in the twenty-first century and examines a case where the Terracotta Army of Qin Shi Huang was developed into digital content. By analyzing China's political and social environment factors and aligning with the revival of smart tourism, digitalization should be industrially developed to meet the demands of the era. Lastly, the study discusses the development and utilization plans for such content.