The second link makes for interesting reading and is an in-depth example of the law of unintended consequences. I was particularly surprised to learn that fapia

The second link makes for interesting reading and is an in-depth example of the law of unintended consequences. I was particularly surprised to learn that fapiao (essentially tax receipts) are a way people and companies seek to manage their taxation, that this has led to companies imposing quotas on their staff for collecting fapiao (from any transactions at all), and that this drives demand in a gray market in discounted fapiao.