Section 9 of the legal code says it word for word.

Whoever, for the purpose of profit, produces, duplicates, publishes, sells or disseminates pornographic materials shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance and shall also be fined.

https://www.cecc.gov/resources/legal-provisions/criminal-law-of-the-peoples-republic-of-china#2%20Chapter%20VI.9

Further if you look at how the authorities treat porn distribution in particular, they will immediately arrest anyone associated with “paid porn” even if that site operated perfectly fine for years before, with the only thing changing being that they now had a subscription service, or running ads, or another form of “profit creation”. Such as the case with Juneday, a site that operated for years on China’s clear net, but the second they started charging for the service and running ads, everyone associated was arrested.

http://news.sohu.com/20061220/n247161264.shtml

Further, peer to peer torrenting of porn is essentially never enforced, and sharing porn on Chinese networks is only enforced if users seed or leech more then 40 files simultaneously.

For example, China’s daily BitTorrent traffic.

https://iknowwhatyoudownload.com/en/stat/CN/daily