China + Tax = funny….
They do what they can to avoid paying it, everything is handled in cash and bargained (even apartments and office blocks) they ask for no receipts or if so, it's at an agreed 'lower price'
The receipts here have a scratch box, in which you can win some money, so as to encourage people to ask for them (otherwise the companies don't pay tax) but the shops/restaurants will offer you a discount / free goods instead.
Your mate will have a great time, I originally came out here for a 6 month tour/play, and I find myself here 7 years later, and wee baby on the way (due Nov.4th)
Have some amazing trails, and I have a truely wonderful and non-taxing life 😀