There is no one receiver that is best for everyone for $300.
You need to provide more info.
1. What will you be connecting to the receiver. What is your TV?
2. are they all HDMI devices? If not what other connections do you need?
3. how big is the room?
4. What speakers do you already have? Subwoofer?
5. Do you need networking? (pandora streaming, internet radio, etc)
6. What % of movies & TV vs gaming vs music listening?
Once we have more info from you'll it'l be easier to make a suggestion.