Summary
If you make 46,320,000 元 a year living in the region of Beijing, China, you will be taxed 20,638,729 元. That means that your net pay will be 25,681,271 元 per year, or 2,140,106 元 per month. Your average tax rate is 44.6% 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.