Summary
If you make 309,400,000 元 a year living in the region of Beijing, China, you will be taxed 139,024,729 元. That means that your net pay will be 170,375,271 元 per year, or 14,197,939 元 per month. Your average tax rate is 44.9% and your marginal tax rate is 45.0%. 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 元, hence, your net pay will only increase by 55 元.
Bonus Example
A 1,000 元 bonus will generate an extra 550 元 of net incomes. A 5,000 元 bonus will generate an extra 2,750 元 of net incomes.