我意思係正常唔會用供多啲mpf去扣稅

正常profit tax報稅表係accounting profit-deductible operating expense(+non deductible operating expense)-allowance=taxable income*8%(or 17% after 2m)=income tax expense
mpf同正常payroll都係deductible operating expense嗰一個cat, 成條公式唔會改變
係salary tax先多咗欄叫voluntary mpf, 可以扣員工本人嘅salary tax