Tourism today moves more than one billion people across international borders each year and positioned as one of the world’s leading growth engines and sole contributor to global economy at present. It accounts for almost 10 percent of global GDP，generate more than 1.5 trillion（US$）in trade income and provides one in eleven jobs worldwide. However，China has already determined to promote rural tourism as an effective instrument to fight with poverty by launching the 13th Five-Year Plan Period，a nationwide tourism development plan to lift 17 percent of the country’s poor population by 2020. Furthermore，China has enormous contribution in regional development and make a connectivity through more than 100 million outbound tourists every year.The aim of the paper is to assess the potentialities of tourism in strengthening economic and cultural links between Nepal and China that leads to our common destiny. Considering the importance of tourism in the sector of economic development and poverty alleviation，Nepal Tourism Policy 2009 recognizes tourism sector as an important vehicle for economic and socio-cultural development and a main source of earning of foreign currency as well. Though tourism accounts for about 2 percent in Nepal’s GDP and generates 0.5 million direct employment，Nepal has tremendous potential for tourism development because of its unique natural and cultural heritage. Tourism is，therefore，a sector of comparative advantage which can be instrumental in spreading the benefits and providing alternative economic opportunities to build peace and prosperity for the people of Nepal on one hand. On the other hand，Nepal and China have signed an agreement on Cultural Exchange in 1964 which was revised again in December 1999 to include tourism as one of the components of economic and cultural relation. On this ground，China emphasized on the strategic significance of neighboring countries to develop closer ties with more friendly political relations，stronger economic bonds，deeper security cooperation and closer people-to-people connection. Since then，Chinese tourists have enjoyed Nepal and its beauty which is evident from large number of tourists from China. China occupied the second position in the figure in the year 2015. Therefore，tourism is a common aspiration of China and Nepal and will be one of the bedrock to build strong economic and cultural bond. In addition，the bull eye concept the Belt and Road Initiative put forward by China will certainly enhance the connectivity and help to flourish the tourism business globally to build Community of Common Destiny between China and its neighbors. To enhance this purpose，China can play a pivotal role to enable neighboring countries to benefits more from China’s development for purpose of common development. Currently Nepal and China have put forward different effective measures to attract tourists between the two countries. It has been seriously considered that tourism will help not to merely bond the two counties，but build the Community of Common Destiny by connecting people globally.