1. According to the provisions of the Marriage Law, the housing accumulation fund actually obtained or should be obtained by both men and women during the existence of the husband-wife relationship belongs to the common property of the husband and wife and should be divided when divorced. Housing accumulation fund is essentially a kind of welfare, from the original one-time welfare housing distribution to the welfare transformation form that individuals, collectives and countries collect monthly. Its essential attribute is a kind of long-term savings of housing, which is managed by the housing provident fund management institution established by the state, and applied to the relevant departments for use when the workers' families buy or build self-occupied housing and the family self-occupied housing is overhauled. As savings, it is a part of employees' salary income, and it is the housing salary increased by the state in the form of housing provident fund, which belongs to employees. Because the property such as wage income and welfare housing distribution obtained by one or both spouses during the marriage relationship belongs to the joint property of husband and wife. Therefore, the housing accumulation fund earned or deserved during this period should also be recognized as the joint property of husband and wife. Of course, at the time of divorce, the housing accumulation fund divided into the joint property of husband and wife can only be the housing accumulation fund earned and deserved during the marriage relationship, and the personal property outside the marriage relationship is owned by the individual. Therefore, when dividing the housing accumulation fund, it is necessary to distinguish the time when the funds are obtained.

Second, the housing provident fund extraction

Due to the unique characteristics of housing provident fund, especially that it does not exist in cash, and there are restrictions on withdrawal, there are some problems in the practice of dividing housing provident fund. According to the Regulations on the Management of Housing Provident Fund, the withdrawal of housing provident fund is limited to the following situations:

(a) the purchase, construction, renovation and overhaul of owner-occupied housing;

(2) retirement;

(three) completely lose the ability to work, and terminate the labor relationship with the unit;

(four) the city or county where the household registration has moved out or settled abroad;

(5) Repaying the principal and interest of the house purchase loan;

(six) the rent exceeds the prescribed proportion of family wage income.

Due to the non-cash nature of the housing provident fund and its limitations, during the existence of the relationship between husband and wife, if there is no such legal reason, the owner of the housing provident fund has no reason to withdraw the housing provident fund from his account, that is, the funds cannot be realized, which often becomes the reason why the defendant refuses to split the housing provident fund in divorce cases.