The housing accumulation fund system is actually a housing security system and a form of monetization of housing distribution. The housing accumulation fund system is an important social security system for housing stipulated by national laws, which is mandatory, mutually supportive and guaranteed. Units and individual employees must fulfill their obligations to pay housing provident fund according to law. The housing provident fund paid by individual employees and the housing provident fund paid by the unit shall be stored in special accounts and owned by individual employees.
Statutory provident fund, also called compulsory provident fund, refers to the provident fund that must be drawn according to the proportion stipulated by law. Arbitrary reserve fund, also known as arbitrary surplus reserve fund, refers to the reserve fund freely drawn outside the statutory reserve fund according to the company's articles of association or resolutions of the shareholders' meeting.
The sources of the company's provident fund are as follows: first, when the stock is issued at a premium, the premium exceeding the face value of the stock is included in the company's capital reserve; Second, according to the provisions of China's "Company Law", part of the statutory provident fund is drawn from the after-tax profits every year in proportion; The third is the provident fund withdrawn after the resolution of the shareholders' meeting; Fourth, after several years of operation, the company's assets are revalued and increased; Fifth, the donated assets obtained by the company from outside, such as donated assets obtained from government departments, foreign departments and other companies.
other meaning
Housing accumulation fund refers to the long-term housing savings paid by state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions, private non-enterprise units, social organizations and their employees.
The definition of this housing provident fund includes the following five aspects:
(1) The housing accumulation fund is only established in cities and towns, and the housing accumulation fund system is not established in rural areas.
(2) Only on-the-job employees can establish the housing accumulation fund system. Unemployed urban residents do not implement the housing provident fund system, and retired workers do not implement the housing provident fund system.
(3) The housing accumulation fund consists of two parts, one part is paid by the employee's unit, and the other part is paid by the employee. After the individual contributions of employees are withheld by the unit, they will be paid into the individual account of housing provident fund together with the unit contributions.
(4) The long-term nature of housing provident fund deposit. Once the housing provident fund system is established, employees must be paid continuously in accordance with the regulations during their employment, and shall not be suspended or interrupted except for employees' retirement or other circumstances stipulated in the Regulations on the Administration of Housing Provident Fund. It embodies the stability, unity, standardization and compulsion of housing provident fund.
(5) Housing provident fund is a personal housing savings fund for employees' housing consumption expenditure, which has two characteristics: first, it is cumulative, that is, although housing provident fund is an integral part of employees' wages, it is not paid in cash, and must be deposited in a special account opened by the housing provident fund management center in the entrusted bank, and special account management is implemented. The second is special. The housing provident fund is earmarked for special purposes and can only be used for the purchase, construction, overhaul of self-occupied housing or the payment of rent during storage. Only when the employee retires, dies, completely loses the ability to work, terminates the labor relationship with the unit or moves out of the original city can the housing provident fund in his account be withdrawn.
According to China's regulations, both state-owned enterprises and private enterprises should store housing provident fund for their employees.
Integrity accumulation fund
The anti-corruption provident fund system is similar to the current housing provident fund system, which means that in a certain period of time, individual civil servants and government finances pay together in a certain proportion and deposit them in personal accounts. If there is no violation of discipline, it can be returned regularly according to a certain proportion until retirement; Individuals who violate the law and discipline shall deduct the account funds according to a certain proportion and turn them over to the state treasury.
Theoretically, the anti-corruption accumulation fund system embodies an idea of economic corruption control and anti-corrosion. Compared with the previous moral preaching, it is undoubtedly of positive significance and has taken an important step to control corruption. The positive significance of ICAC provident fund system design lies in that it does not evade the understanding of public officials' humanity logically, but faces up to the justice of interests; No longer addicted to ideology and unrealistic fiction and imagination, but based on the real human nature in reality-self-interest. The purpose of ICAC system is to form interest incentives and corresponding interest constraints for public officials according to their incorruptible politics, so as to effectively restrain and reduce their corrupt motives, increase the income of their incorruptible behavior, promote their self-discipline, enhance their psychological foundation of incorruptible politics, cultivate their incorruptible political culture, and provide support and guarantee for preventing and curbing corruption. This is of great significance for preventing and curbing corruption and promoting the building of a clean and honest party style.
The opposite of the advantages of the ICAC provident fund system is a big "defect": First, the ICAC provident fund system needs a scientific performance appraisal and supervision system for civil servants, which has not been fully established, for fear that civil servants will take both gray income and ICAC provident fund; Secondly, the economic development in different regions is unbalanced and the living standards vary greatly, so the standards of ICAC provident fund should also be different. How can the established ICAC provident fund play an effective incentive role? The third is whether there is an effective supervision organ to ensure that such a large sum of money will definitely raise the word "integrity", and will it cause civil servants to continue to corrupt with anti-corruption money in one hand? The introduction of the anti-corruption provident fund system urgently needs relevant supporting systems to keep up.