✔ 最佳答案
No. This is the company's staff welfare expense. The benefit is not for you only but the staff members. Moreover, you did not receive any money as part of your salary for this purposes.
Please go to this web-site for income chargable to salary tax as stated in Inland Revenue Department.
甚 麼 收 入 須 課 稅
http://www.ird.gov.hk/chi/tax/ind_sal.htm#08