I do not have an answer for you for the VS remote debugging, and doubt you'll be able to do it. I have created a mock GPIO library in the past so I could develop a web service locally and it would work. I would do something like:
try:
import GPIO
except:
print "GPIO not found"
import mock_gpio as GPIO
mock_gpio would implement all of the features of the Pi GPIO lib, and I could work locally.
Why don't you do the development on the PI? There are lots of debugging tools that you can use. You can also use RDP or VNC to connect to the PI.
Remote PI Access:
https://www.raspberrypi.org/documentation/remote-access/vnc/
Python debugging:
https://wiki.python.org/moin/PythonDebuggingTools