The law of the land, and the rule at many hotels, is no tipping whatsoever. Fine hotels in China add in a compulsory service fee of 10–20 percent, so nothing is expected or even technically allowed beyond that. "It is not in the hotel's interest to encourage this behavioral practice in one aspect of operations," says Gary Rubin of Imperial Tours. "It unbalances operations. However, it is almost impossible for them to stop it, and about five years ago they by and large gave in." Tip quietly and out of sight if you do—and not in front of employers. Also keep in mind that most tour guides get commissions from those tacky souvenir shops they take you through, so travel agents and hotel managers recommend against tipping them.

Places where tipping is customary:
Massage Houses: About 10–30 yuan per massage—except in hotel spas, where the tip is included in the fee.
Luggage Porters: Ten yuan per bag is standard, though tourists generally leave twice that.

Source : CNTraveler.com