Personal housing provident fund loan is a low-interest housing loan provided by the state for employees. Refers to the borrower who pays the housing provident fund in full and on time. When purchasing, building or overhauling the self-occupied housing, he applies to the housing provident fund management center for a housing loan with the housing provident fund as the source of funds, or a third party provides a guarantee for the loan and assumes joint and several liability for repaying the principal and interest. Under any of the following circumstances, the storage balance in the employee housing provident fund account may be withdrawn: (1) purchasing, building, renovating or overhauling self-occupied housing; 2 retired; (three) completely lose the ability to work, and terminate the labor relationship with the unit; (4) Having left the country to settle down; (5) Repaying the principal and interest of the house purchase loan; Rent exceeds the prescribed proportion of family wage income. Urban housing provident fund is a special fund used by the municipal (county) government to solve the housing problems of employees of administrative institutions and low-and middle-income residents. The urban housing fund is raised from the funds currently used by the finance at the same level for housing construction, maintenance, management and subsidies, the local adjustment tax on the investment direction of housing fixed assets, real estate tax, land use right transfer fees and the housing recovery funds from the sale of state-owned assets. The establishment of employee housing provident fund is a measure to promote the reform of housing system in China, aiming at solving the housing difficulties of employees through the way of sharing the burden of the state, the collective and the individual. According to the regulations, all employees who have paid the provident fund have the right to enjoy such loans, and they can apply for provident fund loans according to the relevant provisions of provident fund loans. The function of establishing employee housing provident fund: 1: raising housing funds; 2. Improve the ability of employees to purchase houses and build houses; 3. Change the housing welfare distribution system to housing monetization distribution. Housing accumulation fund is a compulsory housing savings. It is a personal housing consumption fund established in the form of "personal storage and unit subsidy" according to national policies and regulations, which is specially used for individuals to pay housing expenses. The housing fund provided by the employer is a special fund set up to solve the housing problem of employees and change the housing mechanism. Through the establishment of housing fund provided by employers, the funds used by enterprises for housing and production are separated, so that the source and use of housing fund are rationalized, standardized and fixed, which lays the foundation for the transformation of housing welfare distribution in kind to monetary wage distribution according to work. The establishment of housing fund should be based on the transfer of original funds, that is, according to the national housing reform policy and relevant financial laws and regulations, the existing funds of the unit should be approved for housing construction, modern management and subsidies, and the reference account of housing fund should be established according to the corresponding scale. The housing funds provided by employers are mainly used to subsidize employees to establish housing accumulation fund, pay the purchase, maintenance and management expenses of rented housing, and the difference between the price paid by individuals and the housing cost when selling housing, as well as pay rent subsidies to employees who have difficulties in living after raising rents. Before you retire, your housing provident fund can be used to: buy, build, maintain and repair your own house; Repay my housing loan; Pay my share of the rent that exceeds 5% of my salary; When you retire, you can settle and withdraw all the balance of the housing provident fund at one time. Housing accumulation fund is a kind of compulsory long-term savings, which is paid by employees and their units. Individual employees pay a certain percentage of their wages to the provident fund on a monthly basis; The unit also provides a monthly provident fund that accounts for a certain proportion of employees' wages. Both of them belong to each employee and are paid when the salary is paid and deposited into the employee's personal provident fund account. As a fund for housing consumption, housing accumulation fund should be used not only for buying and building houses, but also for paying for housing maintenance. In order not to increase the economic burden of the employees who buy houses, when calculating the house price, the discounted value of the housing provident fund for employees funded by the unit will be 20%, which means that some funds will be reserved for the employees who buy houses for maintenance expenses. When an employee retires, the accumulated principal and interest of the provident fund will be settled in one lump sum and returned to the employee himself. In addition, when an employee dies while in office, the remaining provident fund principal and interest can be extracted by his successor or legatee according to the inheritance law. According to the regulations, the employee's unit should pay the housing provident fund at 5% of the individual salary and the total employee salary. The payment rate may be adjusted appropriately in the future. The proportion of housing provident fund contributions of foreign-funded enterprises and their Chinese employees shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government. The loan amount is related to the balance paid by the provident fund. The maximum loan amount is 6,543,800 yuan, and shall not exceed 70% of the house price. Calculation of loan amount: loan amount = (sum of monthly salary base of housing provident fund calculated by the borrower, his/her spouse and those involved in the calculation of loan amount) × 35% × 12 months× loan period. The loan repayment period of the provident fund is 1-30 years.