Supplementary information:
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 interest rate of individual housing provident fund loans shall be implemented according to the interest rate announced by the People's Bank of China for the same period. In case of interest rate adjustment during the loan period, the new interest rate will be implemented from 1 in the following year. Generally, it will be 2% lower than the commercial loan interest rate of banks.
Extended data:
Housing accumulation fund refers to the long-term housing savings paid by state organs and institutions, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and institutions, private non-enterprise units, social organizations and their employees.
From July 1 2065438, all housing provident fund management centers in China will handle the transfer and connection of housing provident fund in different places through the platform in accordance with the requirements of the National Operating Rules for the Transfer and Connection of Housing Provident Fund in Different Places issued by the Ministry of Housing and Urban-Rural Development.
On 202 1 July1day, the Ministry of Housing and Urban-Rural Development of the People's Republic of China confirmed the national housing provident fund service logo and decided to start it from now on.
1, definition
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 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 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 employee's individual deposit is withheld by the unit, it will be deposited into the individual account of the housing provident fund together with the unit deposit.
(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) The housing accumulation fund is a personal housing savings fund specially used by employees for housing consumption expenditure according to regulations, which has two characteristics:
First, it is cumulative, that is, the housing provident fund is not an integral part of employees' wages, and it is not paid in cash. It 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 employees leave, retire, die, completely lose their ability to work, terminate their labor relations with their units or move out of their original cities can they withdraw housing provident fund from their accounts.
According to China's regulations, all enterprises, whether state-owned or private, must deposit and pay housing provident fund for their employees.
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 the Enterprise Income Tax Law of People's Republic of China (PRC) refers to the total wages and salaries actually paid by enterprises according to Article 1 of Document No.3 of Guoshuihan [2009], excluding enterprises.
2. Nature
(1) security, the establishment of employee housing provident fund system, which provides a guarantee for employees to solve housing problems faster and better;
(2) Mutual assistance, the establishment of housing provident fund system can effectively establish and form mechanisms and channels for employees with housing to help employees without housing, and housing provident fund can help employees without housing in terms of funds, which reflects the mutual assistance of employee housing provident fund;
(3) In the long run, every urban employee must pay personal housing provident fund from the date of joining the work to the time of retirement or termination of labor relations; The employee's unit should also pay the housing provident fund for employee subsidies as required.
3. Characteristics
(1) universality, urban workers must pay the housing provident fund in accordance with the provisions of the Regulations, regardless of the nature of their work units, family income level and whether they have housing;
(2) Mandatory (policy). If the unit fails to register the deposit of housing provident fund or fails to set up a housing provident fund account for employees, the housing provident fund management center has the right to order it to handle it within a time limit. If no correction is made within the time limit, it may be punished according to the relevant provisions of the Regulations, and may apply to the people's court for compulsory execution;
(3) Welfare, in addition to the housing provident fund paid by employees, the unit has to pay a certain amount for employees, and the interest rate of housing provident fund loans is lower than that of commercial loans;
(4) Retractability: If the employee retires, resigns, or completely loses the ability to work and terminates the labor relationship with the unit, or the household registration moves out and settles abroad, the paid housing provident fund will be returned to the individual employee.