Abstract: As the basic unit of new-type urbanization and rural revitalization, constructing a reasonable rural system structure is one of the key means to promote the development of village and town at county region. Under the rural revitalization strategy, urban and rural element mobility will lead to the reconstruction of rural system. Therefore, this paper takes village and town in Fuling District of Chongqing as an example, and constructs the firm network of village and town in Fuling District through inter-firm investment relationship, and analyzes the reconstruction of village and town system in Fuling District under inter-firm investment relationship from the 'pointline-surface' levels. The results show that: (1) Village and town system presents the characteristics of horizontal and vertical. (2) The functional groups of village and town present the phenomenon of spatial dispersion but functional interrelation. (3) According to the results, the planning idea of clarifying the hierarchy and functions of village and town nodes from the perspective of network. Based on the planning idea, the village and town system of Fuling District based on the firm flow is constructed.