These are only General Rules:
Man pays before woman pays.
Rich pays before middle-class.
Older pays before younger.
Employer pays before employee.
These rules can be bent as special
treats.
If you are a teacher, you may hurt
the feelings of your students if you insist on refusing their treat, and if you are doing business with a powerful Chinese
man, you could insult his honour by paying, even surreptitiously.
(Follow my advice by returning the
dinner treat by doing something generous for the children of the Chinese businessman.)