Abstract: To improve the tourist consumption level of urban and rural areas in China, the related data from 1994 to 2013 in China Statistical Yearbook were used as the sample, and correlation analysis and regression analysis were conducted. A comparison of different effects of income level on tourism consumption between urban and rural residents was performed. The results indicated that income level was the most important factor influencing tourism consumption. The consumption level of rural residents was lower than that of urban residents, but the marginal propensity to consume was higher. The influence of causal factors was smaller for rural tourism consumption.