1. The 12 Days of Christmas carol harks to what is today the world's most widely observed Christmas ritual - giving and receiving gifts.
2. Corrupt government officials profiteer by hosting banquets for their children's weddings, receiving handsome amounts of money and gifts from their subordinates.
3. Many did not know if they'd ever been taxed for receiving such gifts and some local tax authorities did not strictly enforce the tax.
4. The traditional festival has become a Chinese Christmas of sorts, topping other occasions for giving or receiving gifts.
5. In Northeast China's Liaoning province, the provincial education department and the discipline department prohibit teachers from receiving gifts.
6. Receiving gifts that are worth more than a stipulated value could be seen as bribes, and the teachers who accepted these should be penalized according to the law.