For the most part and historically speaking wages on job ads for teachers in China have been stated at the net rate i.e. pay after taxes and contributions to welfare (that's assuming that the school is doing this!).

However, it seems that some clever employers out there have realised that if you advertise the gross figure i.e before deductions that it's a bigger number and therefore more appealing to a prospective employee.

Of course many foreign teachers will be used to seeing wages advertised as gross as it is common place in their home countries. However, if you're working in China it's worth considering the following

1. If you're applying for jobs be sure to check whether the figure is net or gross it may account for a discrepancy when comparing similar positions.
2. How confident are you that you understand the levels of tax and welfare contribution in China? If a dispute arises as to the amount you actually take home will you be able to resolve the issue?
3. There have been regulations in place for about a year requiring schools to contribute to social welfare on behalf of their foreign teachers. Most foreign teachers don't know about this and i haven't met a school administrator who is actually doing it.
4. Be particularly careful of recruiters, who, from what i can see are the people who pushing this move to advertise gross wage. Can they accurately answer all the questions above?