Summary
If you make 738,000 元 a year living in the region of Beijing, China, you will be taxed 191,824 元. That means that your net pay will be 546,176 元 per year, or 45,515 元 per month. Your average tax rate is 26.0% and your marginal tax rate is -45.2%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of 100 元 in your salary will be taxed -45.15 元, hence, your net pay will only increase by 145 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,452 元 of net incomes. A 5,000 元 bonus will generate an extra 7,258 元 of net incomes.