Foreign tourists traveling in China with an average daily per capita consumption of 500 USD primarily allocate their spending across several key categories. Accommodation accounts for a significant portion, particularly in high-end hotels or luxury resorts in major cities like Shanghai and Beijing（budgetyourtrip.com）. Transportation costs, including international flights, high-speed rail, and private transfers, are another major expense, especially for those exploring multiple destinations（搜狐网）.

Shopping is a dominant category, with purchases ranging from “Made in China” tech gadgets (e.g., smartphones, drones) to traditional cultural items like silk, ceramics, and tea. Duty-free policies and streamlined tax-refund services further drive spending on luxury goods and souvenirs（QWY）. Dining experiences, including both local street food and upscale restaurant meals, also contribute, with foreign visitors often seeking authentic culinary adventures（budgetyourtrip.com）.

Entertainment and cultural activities, such as visiting iconic landmarks (e.g., the Great Wall) or attending traditional performances, as well as guided tours, round out their expenses. Premium services like spa treatments or private guides are additional discretionary spends for luxury travelers（guanxi.group）. Overall, the allocation reflects a mix of essential travel costs, cultural immersion, and souvenir-driven shopping, shaped by China’s evolving tourism infrastructure and policy incentives（QWY）.