The provident fund system is only paid by the administration, institutions and state-owned enterprises, and each unit and individual pays half, and the unit part is included in the fiscal budget. Individuals can't pay fees, so they can only go through the payment procedures in the form of units. Unit and individual deposits are the same. What rights do enterprises that pay provident fund enjoy? 1. For enterprises, the housing accumulation fund paid by the unit can be included in the management cost and exempted from business tax. For example, the pre-tax profit of an enterprise is 6.5438+10,000 yuan. If the provident fund is not established, the tax paid is 6.5438+00× 33% = 33,000 yuan, and the tax paid after the establishment of the provident fund is 6.5438+00× 654.38+ 00% = 654.38+00 million yuan (654.38+00) Through the establishment of provident fund, enterprises will gradually transition from "housing distribution" to "monetary distribution", so that enterprises can solve the management project of housing distribution through socialization and marketization, which requires a lot of manpower and material resources.

Legal objectivity:

Article 15 of the Regulations on the Management of Housing Provident Fund, if a unit employs employees, it shall go to the housing provident fund management center for deposit registration within 30 days from the date of employment, and go to the entrusted bank for the establishment or transfer of employee housing provident fund accounts with the audit documents of the housing provident fund management center. Where the unit terminates the labor relationship with the employee, the unit shall, within 30 days from the date of termination of the labor relationship, go to the housing provident fund management center to register the change, and go to the entrusted bank to handle the transfer or sealing procedures of the employee housing provident fund account with the audit documents of the housing provident fund management center. Article 26 of the Regulations on the Management of Housing Provident Fund stipulates that employees who have paid housing provident fund can apply for housing provident fund loans from the housing provident fund management center when purchasing, building, renovating or overhauling their own houses. The housing provident fund management center shall make a decision on whether to grant loans within 15 days from the date of accepting the application, and notify the applicant; Where a loan is granted, the entrusted bank shall go through the loan formalities. The risk of housing provident fund loans shall be borne by the housing provident fund management center.