No need. Enterprises do not need to pay taxes when they receive government subsidies. The financial funds obtained by enterprises from the financial departments and other departments of the people's governments at or above the county level that should be included in the total income can be regarded as non-taxable income if they meet the following conditions. Financial funds obtained from the financial departments and other departments of the people's governments at or above the county level that should be included in the total income can be regarded as non-taxable income and deducted from the total income when calculating the taxable income: (1) The enterprise can provide funds disbursement documents, which stipulate the special purpose of the funds; (two) the financial department or other government departments that allocate funds have special fund management measures or specific management requirements for funds. The actual costs, expenses, taxes, losses and other expenses incurred by the enterprise shall not be deducted repeatedly.

Legal basis: Article 28 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), which states that the expenses used for the above-mentioned non-taxable income shall not be deducted when calculating the taxable income; Depreciation and amortization of assets used for expenses shall not be deducted when calculating taxable income.

If the company's subsidies meet the requirements, it will not pay income tax, and set up a separate account to account for the expenses of subsidy income and municipal public facilities. Those that do not meet the requirements are included in non-operating income and enterprise income tax is calculated.