Summary
If you make 767,100 元 a year living in the region of Guangzhou, China, you will be taxed 179,610 元. That means that your net pay will be 587,490 元 per year, or 48,958 元 per month. Your average tax rate is 23.4% and your marginal tax rate is -45.3%. 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 -45.28 元, hence, your net pay will only increase by 145 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,453 元 of net incomes. A 5,000 元 bonus will generate an extra 7,264 元 of net incomes.