我想問交稅的問題

就當$30,000 一個月及合併報稅:
Income : 30,000 x 12 = 360,000
MPF : 360,000 x 5% = (18,000)
Married person's allowance = (216,000)
Child allwance (50,000) x 2 = (100,000)
Chargable income = 26,000

Assume no other deductible expenses and allowance (e.g. donation, home loan interest, dependent parent allowance etc.)

Tax payble = 26,000 x 2% = 520 (provisional tax not incleded)

人人都有個免稅額 $108000(以一年計)
加大免稅額
如:供養子女果D
http://www.ird.gov.hk/chi/tax/budget.htm#01