Summary
If you make 739,968 元 a year living in the region of Beijing, China, you will be taxed 190,935 元. That means that your net pay will be 549,033 元 per year, or 45,753 元 per month. Your average tax rate is 25.8% and your marginal tax rate is -45.1%. 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 -45.14 元, hence, your net pay will only increase by 145 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,451 元 of net incomes. A 5,000 元 bonus will generate an extra 7,257 元 of net incomes.