Today, attitudes towards tipping are changing. Although the practice is not   officially recognised, tips are now frequently offered to and accepted by travel   guides, tour bus drivers, porters and waiters in top-class hotels and   restaurants. 
      
    However, tipping is still not expected in most restaurants and   hotels. So ask the guide whether a tip is necessary and how much when you are   uncertain. 
Sometimes, small gifts such as paperbacks, cassette tapes and western cigarettes appear to be preferred. Note that it is part of the polite ritual that any gift or tip initially will be firmly rejected.
Consumer taxes are included in price tags on goods but big hotels   and fine restaurants may include a service charge of 10% or more.
      
    If you will do business in or with China, you are advised to hire a local interpreter, translator,assistant or tour guide to help you learn more and do well for your business and travel in China. 
      
    
      
      More China Travel Tips:
Accommodation
Bargaining Tips
Clothing
Embassy
Dealing With Emergency
Etiquette
Chinese   Food
Money   Issues
Shopping in China
Tipping   Practice
Transportation
Visa Application
Business Culture 
Negotiations
Business Meeting
Making Contact