There is no provincial variation in the law, only in the enforcement of it and that
enforcement activity has been increasing markedly since last year.

I never said there was. I said ',,,, yet at the same time doesn't necessary contradict what 'Amused' said because the province she is in may well enforce this rule more strictly.'

I assume you have not read the post that Former FT suggested you read?

Your advice to foreign English teaching candidates to willfully break the law when they come
to China (all visa applications require a signed statement of purpose) will act to put
many individuals at risk of deportation, fines and perhaps worse. It also puts them at
the mercy of recruiters and private schools once they arrive with a brief L visa, little
money, and non-residential status.

There is NOTHING illegal about ENTERING China on a tourist visa, and can you please show me where I condoned teaching whilst holding one?

The OP asked for advice and that's what he's got. The underlying message remains the same = DON'T RISK TEACHING ON A TOURIST VISA.