The Chinese government just loves tax evasion <-- i love that wording... It's also in Canada, the government of Canada eats tax evasion (people ) with a passion ! I know from my college, last term they hired an African girl to teach. No expert certificate, but she was taxed every month.. I asked my FAO this " Ted it's none of my business but, if E is being taxed, and she's not legally allowed to work at our college, why is she taxed ? Is someone eating her tax money"? Naturally he replied NO NO - I advise him you better make sure the when the school does they yearly audit that they don't cross check with the Experts Bureau and tax office. As if they do, you now made a paper trail... His comment was, they never do... Maybe I should suggest something I am still awaiting confirmation from the judge in Gz but, she's busy... I hope to hear something this week or early next week. As per visa. Z visa is a working visa, tourist visa or L visa in some provinces can be changed over.. It depends on the PSB in that city.. I know, in Jiangxi province it will not be done. A buddy was in I think it's Henan. He flew on a tourist visa and the school did change it into a Z visa without him leaving the country. As per expat teachers not having the proper visa - there is an expression in Latin which refers to law "ignorantia iuris non excusat" which means ignorance of a law does not allow one to escape liability. Therefore if a civil court judge with demand the expats wages or not ... Good question ? However under the Chinese Min of Labour law, it is a very serious offense for the employer to NOT PAY the employee.