Virtual reality (VR) technology has become a transformative tool in the preservation and transmission of intangible cultural heritage (ICH), offering immersive, interactive experiences that engage audiences in ways traditional methods cannot. This paper explores the application of VR in protecting and inheriting ICH in Dongguan, a city rich in cultural heritage. By leveraging environment modeling, stereo sound synthesis, and system integration technologies, VR provides a dynamic platform for preserving ICH in digital form. Key applications include creating virtual experiences for traditional opera performances and handicraft-making, which have been shown to attract significant user engagement. Data analysis from VR exhibitions reveals high user satisfaction, with 90% of participants rating the experience 4.6 out of 5. Additionally, personalized reports generated from user interactions highlight the potential of VR to enhance cultural education and public awareness. Despite its promise, challenges remain, particularly in addressing the aging of ICH inheritors and the need for greater public interest. The study concludes with recommendations for optimizing VR content, increasing investment in digital heritage technologies, and fostering collaborations with cultural institutions to ensure the sustainable transmission of ICH.