I want to play on New Year's Day. Which is more fun, Suzhou or Nanjing?

It depends on what you mainly play. If you are looking at the scenery and feeling the flowing water, it is more suitable to go to Suzhou, such as the ancient town, Shantang Street and Humble Administrator's Garden. And there are many budget hotels if you stay.

If shopping is the main thing, it will be more appropriate to visit some historical sites, such as Sun Yat-sen Mausoleum. Tickets are free now, but the weather in Nanjing will be colder and drier than that in Suzhou and Shanghai. Moreover, hotels in Nanjing should be booked in advance, otherwise it will be difficult to have vacancies when they come temporarily.