One of the most important industry in china is tourism industry . china attract 59.3 million tourist in 2016 and have highest incoming tourist after France , spain , usa . countries that send most tourist to china are : hong kong , macau , Taiwan , south korea and Vietnam . income of china in tourism was about 44.4 billion $ at 2016 and china get highest income after usa , spain and Thailand . tourism make about 66 million job as direct and indirect in china . china has a lot of important historical city . some of most important city of china are : xian , Nanjing , Luoyang , xuchang and Hangzhou . china has ۵۲ registered heritage site in unesco . some of heritage site are : imperial palace of ming , mogao caves , the great wall , mountain resort in chengde , summer palace and mount wutai .