Summary
If you make 378,040 元 a year living in the region of Beijing, China, you will be taxed 118,555 元. That means that your net pay will be 259,485 元 per year, or 21,624 元 per month. Your average tax rate is 31.4% and your marginal tax rate is -25.4%. 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 -25.35 元, hence, your net pay will only increase by 125 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,254 元 of net incomes. A 5,000 元 bonus will generate an extra 6,268 元 of net incomes.