Do you think this tourist should pay personal income tax? Why?

Yes Taxpayers of individual income tax include China citizens, foreign individuals and individuals living and working in China. According to relevant information, the tourist is a citizen of China, and his tourism income exceeds the prescribed tax exemption amount, so he should pay personal income tax according to China's personal income tax laws and regulations. If a tourist is a foreigner and earns income from traveling in China, he should also pay the corresponding personal income tax according to the tax law of China. However, if the tourist's tourism income does not exceed the prescribed tax exemption, then there is no need to pay personal income tax.