everything makes sense to me and I'd personally only make a few small changes:
When you have the opportunity to have meals with your friend, will one of you PAY the ENTIRE bill or choose to go Dutch? Going Dutch means people have a separate check at the end of the meal. Some people hold the opinion that one PERSON should pay for the meal since they are friends. However, others prefer going Dutch when eating in the restaurant. When I eat out with friends, we prefer to go Dutch every time.
"Pay" instead of "pays"
"Entire" is a better word then "general" in the context of a restaurant bill
In the sentence: "Some people hold the opinion that one should pay for the meal totally since they are friends" the word "totally" is redundant as this is already implied when describing one person paying the bill.
I simplified your last thought: "In my opinion, when I eat out with my friend, we never care who pays the bill because we go Dutch every time when we go out to eat."
Your paragraph discussed two different opinions so you don't need to say "in my opinion" because you're taking a side of the two opinions shared not offering an alternative opinion. Your last "when we go out to eat is also redundant/ unnecessary as the beginning of your sentence already says that.