The invention relates to a 3D virtual immersion panoramic sound recording system. The 3D virtual immersion panoramic sound recording system comprises a network machine room, a central machine room, a projection machine room and a sound mixing recording studio; a central storage device is arranged in the network machine room; an audio-video working station, a time clock synchronous system, a digital optical fiber transmission system and a high definition analog-digital/digital-analog converter are arranged in the central machine room; a movie theatre processor, an audio frequency switching matrix and a power amplifier are arranged in the projection machine room; a silver screen and a plurality of loudspeaker sound boxes are arranged in the mixing sound recording studio; the plurality of loudspeaker sound boxes comprise a plurality of main loudspeaker sound boxes, a plurality of bass loudspeaker sound boxes, a plurality of upper layer pre-loudspeaker sound boxes, a plurality of lower layer pre-amplifier sound boxes, a plurality of upper layer stereo loudspeaker sound boxes, a plurality of lower layer stereo loudspeaker sound boxes, a plurality of top stereo loudspeaker sound boxes and a plurality of vertex angle loudspeaker sound boxes. The 3D virtual immersion panoramic sound recording system has beneficial effects that the 3D virtual immersion panoramic sound recording system is easy in installation, high in manufacture efficiency, and low in cost, and can manufacture multiple sound systems.