There is no need to pay VAT. According to "People's Republic of China (PRC) Value-added Tax Law" and other laws and regulations, the support fund paid by the government according to the progress of enterprise projects belongs to the government's financial subsidies to enterprises, and does not belong to the goods sold or services provided by enterprises, and does not need to pay value-added tax. Where the VAT taxable behavior is involved, the VAT taxpayer shall handle the tax declaration and obligation according to law.