Legal analysis
The housing accumulation fund paid by enterprises and institutions does not belong to the nature of total wages, but belongs to the cost of enterprises. According to the Notice of State Taxation Administration of The People's Republic of China on Deduction of Enterprise Wages and Salaries and Employee Welfare Expenses (Guoshuihan No.2003), the "total wages and salaries" mentioned in Articles 40, 41 and 42 of the Regulations for the Implementation of People's Republic of China (PRC) Enterprise Income Tax Law refers to the total wages and salaries actually paid by enterprises according to Article 1 of Document No.3 of Guoshuihan [2009], excluding enterprises.
Personal recommendation
If your unit is within the scope of housing provident fund payment, then the unit must pay the provident fund. If not, you can go to the local provident fund law enforcement department to complain and report to the unit. However, the provident fund will be different in different law enforcement places, and many units may prefer to pay fines rather than pay provident fund to employees. Therefore, before entering a new company, be sure to ask whether the company pays the provident fund to its employees on time.
2065 438+08. 4. 2 No proof is required to purchase a house outside Beijing and withdraw the provident fund.
On May 18 and May 15, Beijing Housing Provident Fund Management Center issued the Notice on Cancelling the Copy of Identity Proof Materials as a Requirement for Withdrawing Housing Provident Fund and Handling Loan Business, and the copy of ID card is no longer needed for withdrawing housing provident fund.
On September 2018 17, the Notice on Adjusting the Individual Housing Loan Policy of Housing Provident Fund came into effect. When buying a house, when using provident fund loans, the policy of "recognizing the house and recognizing the loan" is implemented. At the same time, the provident fund loan will be linked to the deposit period, with a loan of 6,543,800 yuan per year and a maximum loan of 6,543,800 yuan per year of 654.38+ 02.
On 20021September 16, Beijing Housing Provident Fund Management Center issued the Notice on Continuously Optimizing and Standardizing the Collection of Housing Provident Funds. High-frequency extraction service, rental extraction, house purchase extraction and other matters can be completed online.