有關利得税,唔知點計算?

you can refer to the information posted on website of IRD:

http://www.ird.gov.hk/chi/tax/bus_pft.htm#06

According to S17 1(c), the salaries paid to partners or their wives, cannot be deducted from chargeable income.

If you have deducted this from your assessable profits, then IRD will add it back.

Thanks.

通常,純利稅局都要求不包括獨資者的人工, 如在計算中已經計了, 稅局會扣回!