Economic benefits continue to increase with the rapid development of the tourism industry. The level of tourism development is an indicator to measure the maturity of a country’s tourism industry. The article takes China’s coastal provinces as the research object and uses finite element ordinary differential mathematical equations to explore the income indicators of the tourism industry in coastal cities. In the dynamic process, the article portrays the development trend of tourism in different regions. It analyses the income levels and indicators of tourism development in coastal cities under different time and space conditions. The research results show that we can divide the time zone to count the base period value and average growth rate of domestic tourism in each province to classify the regional response type of domestic tourism development.