There are a lot of graves around the border area – Luohu and near Shenzhen Bay bridge. What I have read is that due to the past political climate this was as close as people could get to being buried on the mainland (their village, whatever). I’m unsure what the regulations are now.

I would love to get into these areas to shoot some photos, but it is still “closed” and requires much paperwork to get access – even then I’m doubtful it would be granted.