Of course,this is a sensitive subject. There are two kinds of restrooms: sitting and squatting, but most are the latter. Please keep in mind that there is seldom toilet paper in the most toilets, so bring your paper always on hand, and even take some anti-bacterial wipes. Hotels here have very good toilets. Some in the tourist sites are all right. But you will find some toilets are terrible! Sometimes the smell is beyond belief. Usually our tour guide advise you to use toilet before going to some remote area like great wall. But things are changing to the better now at least in Beijing.