Shi Hong, 34, from Zhoushan, Zhejiang province, lost his wife last year and said he chose burial at sea because both he and his wife were Buddhists and that was her last wish.

"She liked the idea of a sea burial because Zhoushan (the site of one of Buddhism's sacred mountains in China) has a relatively good location for the ceremony,'' Shi said.

In Shi's opinion, Buddhists in Zhoushan might accept sea burial more easily than other people and the scenery for such ceremonies can be spectacular, he said. "People wouldn't decide on it for money, so the incentive alone is never enough," said Shi.

Zhang Yunhua, general manager of Shanghai Feisi Sea Burial Co, the city's only authorized sea burial company, said it's still hard to cover costs, even with the government's extra subsidy.

"It used to cost about 7,000 yuan to rent the big ferry, which carries 600 to 700 people, for a single trip in the 1990s, and nowadays it costs about 30,000 yuan to rent a small one, which only holds 270 people," he said, adding that his company would still face a deficit even with the new subsidies.

Shanghai's funeral homes said they have lost money when cremating bodies in recent years because of an increase in diesel prices.

About 25,560 urns of ash have been scattered at sea in Shanghai since 1991, saving the city some 76,700 square meters of land.

Contact the writer at shiyingying@chinadaily.com.cn