Website Japan Probe thinks the urinals might be depicting characters from Chinese children's cartoon Devil Soldiers in Mao-er Mountain, which takes place near where this hotel is located.
The cartoon featured a theme song about torturing Japanese soldiers "to death".
One Chinese blogger theorized that the cartoon was originally aired in 2006 to insult Japan after a controversy surrounding a Japanese erotic game. It supposedly turned classic Chinese novel Dream of the Red Chamber into a lewd erotic computer game. The actual game, however, appeared only to be vaguely related to the original Chinese novel.
Spotted on Weibo: "Yasukuni shrine" urinals in Harbin [Shangahi Ist via JapanProbe]