The invention relates to a heatproof stainless steel seamless steel pipe and a manufacture method of stainless steel and a seamless steel pipe. The quality percentage of a seamless steel pipe and stainless steel is: C is 0.03% to 0.08%, Si is greater than 0% and smaller than or equal to 0.50%, Mn is greater than 0% and smaller than or equal to 0.50%, P is smaller than 0.020%, S is smaller than 0.020%, Cr is 18.00% to 25.00%, Ni is 21.5% to 31%, Cu is 2.00% to 4.00%, N is 0.10% to 0.35%, Nb is 0.30% to 0.65%, W is 1.0% to 5.0%, Mo is greater than 0% and smaller than or equal to 0.40%, Co is 1.0% to 4.0%, B is 0.003% to 0.009%, and A1 is greater than 0%, and smaller than or equal to 0.04%. The manufacture method of the seamless steel pipe comprises the following steps: I, smelting: smelting austenitic stainless steel; II, pouring molten steel into steel ingots; III, pipe blanks machining: the forging steel ingots, and machining central through holes into pipe blanks; IV, pipe billets forming after extrusion: machining pipe blanks into pipe billets through methods of reaming and extruding; V, further machining of steel pipes: performing cold drawing and pulling and acid cleaning to the pipe billets repeatedly to obtain finished products. The heatproof stainless steel seamless steel pipe, provided by the invention, can be used in an ultra-supercritical thermal power generating unit boiler at a temperature of 700 DEG C.