That would depend on your industry.  That much would certainly get you a very nice apartment and would give you a good life in Shanghai.

Is it low?  That is hard to say without more info.  Also, what kind of bonus plan are they offering?  Typically there is some sort of profit sharing, etc...

Then there is the tax issue.  For Americans, you will need to pay both Chinese tax (on all of it) and American federal tax on any amount over US$86k (I think that is the current amount).  The US will also charge you tax on housing allowances over a certain amount since this is a popular way to bypass the earnings cap.  Then there is your state tax.  Depending on your state, they will want some too.  For example, California will tax you at the normal rate no matter where in the world you make your money.  (This is the reason I changed my residency to Nevada since they don't charge income tax.)

You will want to get ahold of a tax professional to see just how hard you will get a tax hit.  Because in China, there are (for foreigners) almost no legal deductions and at your rate almost a 40% tax rate.

When I came to China, I had put in my contract that all amounts were "after taxes", not before.

also u are subject to taxes in your home country

20000?????......................cause after taxes i do get paid 20000.....that is what i get as a IPM in a well-known company in china.......................i answer according to my experience

P.S: IPM means International Project Manager

100000usd is not bad.... we dont need to spend much money in china... so u will save most of it...

20000rmb for apartment is not good enough.... a good apratment in shanghai at expat friendly location would cost >30000pm.