The 26-year-old midfielder moved to White Hart Lane from Corinthians in his homeland Brazil two years ago for around ??17million.
His fee was a club record at the time but he failed to make the impact then manager Andre Villa-Boas hoped he would as his team struggled in the aftermath of Gareth Bale???s sale to Real Madrid.
Paulihno was constantly in and out of the Tottenham team and although he made 67 appearances over two seasons, 20 of those were as a substitute.
While he had a reasonable return of 11 goals, just two of them came last season in 33 games under Mauricio Pochettino.
Now he will move to Asia to be reunited with Luis Felipe Scolari, who is in charge of Guangzhou and selected him for Brazil???s squad at the 2013 Confederations Cup.
Paulinho???s move will go through officially later this week and he will link up with his new club on a four-year contract on Thursday.
A statement on Guangzhou’s official website said: “Guangzhou Hengda Football Club officially announce from Premier League outfit Tottenham Hotspur that midfielder, Brazilian player Jose Paolo Bethesda La Maher Junior, ie Paulinho, was formally signed, for the transfer fee of 14 million euros, for four years.”