I do not understand this, g_l_martin. Perhaps you should ask for the e-mail address of someone who is currently teaching at the school and they could give you some reliable and meaningful information. A fapiao is a receipt or invoice. Some schools (and teachers) are crazy about collecting fapiaos for anything and everything, so that you will not have to pay lots of tax. My guess (and it is just a guess!) is that your school really is trying to keep down the tax bill for the expat teachers. When Mr and Mrs Hippopotamus were living in SZ, we were paying 6500RMB each month for our two-bedroomed apartment in the centre of Shenzhen. So maybe you might actually have about 18000 or perhaps 20000 after you have paid the tax and the rent. Well, that is pretty good and you should be able to have some nice holidays, as well as saving about half of your salary each month. In many ways, these discussions about salaries are a bit airy-fairy because what you have left at the end of the month depends on your outgoings, as well as how much you have coming in. In China, you can live very cheaply, if you really want to. GZ has an excellent (and very cheap) MTR system, so you will not have to buy or rent a car. Eating out can also be an affordable pleasure.