Housing provident fund, if it exceeds the standard, needs to pay taxes according to the proportion of 20%.

1, housing provident fund Generally, the housing provident fund paid by units and individuals according to the approved deposit base and the contribution of not more than 20% is not included in the individual's current salary and salary income, and is exempt from personal income tax. If the deposit exceeds the approved deposit base or the specified proportion, the excess shall be incorporated into the individual's current tax.

2. According to the relevant information, the actual paid-in housing provident fund should not exceed the employee's personal income, and the average monthly salary of the employee and the employee should not exceed that of the city with districts where the employee works in the previous year, which should be implemented in accordance with relevant local regulations. The housing accumulation fund paid by units and individuals in excess of the above-mentioned prescribed proportion and standard shall be incorporated into the current salary and salary income of individuals, and personal income tax shall be levied.

2. I want to ask how to pay taxes on the housing provident fund.

Housing provident fund generally does not need to pay taxes, and personal income tax will be paid if it exceeds the standard. The Ministry of Housing and Urban-Rural Development, in conjunction with various departments, is studying the revision of the provident fund regulations and liberalizing the provision that individuals withdraw provident fund to pay housing rent. In 20 13, some cities introduced measures to allow employees with major diseases or their immediate family members to withdraw provident fund for emergency. In 20 14, the three departments issued a document to cancel the housing provident fund, personal housing loan insurance, notarization, new house evaluation and compulsory institutional guarantee, so as to reduce the burden on loan workers. Provident fund, usually refers to housing provident fund, and sometimes also refers to company provident fund. 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. For more information about how to pay taxes on housing provident fund, please go to:/ask/672a231615826754.html? Zd view more content

3. Do I have to pay taxes on the housing provident fund?

Only when the provident fund exceeds a certain limit can you pay taxes. As for the part you pay, it is deducted from your salary first, and then your company will make an account and transfer it to your provident fund account from the bank deposit.

The housing provident fund drawn by units and individuals according to the deposit ratio of not higher than the approved deposit base and not higher than 20% and deposited with designated financial institutions shall not be included in the personal income from current wages and salaries, and shall be exempted from personal income tax. If the housing provident fund exceeds the approved deposit base or the specified proportion, the tax authorities will incorporate the excess into the individual's current salary and salary income and levy personal income tax.

4. Is the housing provident fund taxable?

The housing provident fund paid by individuals is the same as social security, and there is no need to pay taxes.