有納稅咨詢提出，社(she)保將一(yi)次性傷殘補(bu)助金(jin)和一(yi)次性工傷醫療(liao)補(bu)助金(jin)支(zhi)付(fu)給企業，企業再支(zhi)付(fu)給個(ge)人。請問這部分補(bu)助金(jin)是否繳納個(ge)稅？

　　納稅(shui)服(fu)務司介紹，根據規(gui)(gui)定(ding)：對工(gong)(gong)(gong)(gong)傷(shang)(shang)職工(gong)(gong)(gong)(gong)及(ji)其(qi)近親(qin)屬按照規(gui)(gui)定(ding)取得的工(gong)(gong)(gong)(gong)傷(shang)(shang)保險待(dai)遇，免征(zheng)個稅(shui)。工(gong)(gong)(gong)(gong)傷(shang)(shang)保險待(dai)遇，包括工(gong)(gong)(gong)(gong)傷(shang)(shang)職工(gong)(gong)(gong)(gong)按照規(gui)(gui)定(ding)取得的一次性(xing)傷(shang)(shang)殘(can)補助(zhu)(zhu)金(jin)、傷(shang)(shang)殘(can)津貼、一次性(xing)工(gong)(gong)(gong)(gong)傷(shang)(shang)醫(yi)療補助(zhu)(zhu)金(jin)、一次性(xing)傷(shang)(shang)殘(can)就(jiu)(jiu)業補助(zhu)(zhu)金(jin)、工(gong)(gong)(gong)(gong)傷(shang)(shang)醫(yi)療待(dai)遇、住院伙食補助(zhu)(zhu)費、外(wai)地就(jiu)(jiu)醫(yi)交通(tong)食宿費用、工(gong)(gong)(gong)(gong)傷(shang)(shang)康復費用、輔助(zhu)(zhu)器具(ju)費用、生活護理費等，以及(ji)職工(gong)(gong)(gong)(gong)因工(gong)(gong)(gong)(gong)死亡，其(qi)近親(qin)屬按照規(gui)(gui)定(ding)取得的喪(sang)葬補助(zhu)(zhu)金(jin)、供(gong)養親(qin)屬撫恤金(jin)和一次性(xing)工(gong)(gong)(gong)(gong)亡補助(zhu)(zhu)金(jin)等。

　　“個人取得的(de)一次(ci)性(xing)傷(shang)殘補(bu)助金(jin)和一次(ci)性(xing)工傷(shang)醫(yi)療補(bu)助金(jin)如符合上述規定(ding)的(de)，免征個稅。”納稅服務司還介紹。