1. The enterprise income tax is not required for the stable post subsidy. The subsidy for stable jobs is paid by the unemployment insurance fund, which is mainly used for the living allowance of employees, payment of social insurance premiums, job transfer training, skills upgrading training and other related expenses. Job security subsidy is a kind of subsidy to give play to the role of unemployment insurance in preventing unemployment and promoting employment, and to encourage enterprises to stabilize their jobs.

2. Legal basis: Article 33 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.

Taxpayers shall reduce or exempt taxes in accordance with the provisions of laws and administrative regulations.

Local people's governments at all levels, competent departments of people's governments at all levels, units and individuals who violate the provisions of laws and administrative regulations and make decisions on tax reduction or exemption without authorization are invalid, and the tax authorities will not implement them and report to the higher tax authorities.

Article 34

When collecting taxes, tax authorities must issue tax payment vouchers to taxpayers. When a withholding agent withholds or collects taxes, if a taxpayer requests the withholding agent to issue a certificate of withholding or collecting taxes, the withholding agent shall issue it.

Two, corporate income tax payers are divided into several types.

1, natural person. Individuals with the qualification of subject of rights can independently enjoy property rights and undertake obligations in their own names, and can sue and respond to lawsuits in courts and arbitration institutions;

2. Individual industrial and commercial households. Citizens who have the ability to operate and are registered by the administrative department for industry and commerce in accordance with relevant regulations and engaged in industrial and commercial operations;

3. Legal person. A social organization that has independent organizations and independent property, can participate in civil activities in its own name, enjoy rights and assume obligations, and is established according to law.