1. If the collection fee is taxed as the transfer income, it can be deducted when calculating the amount of deduction items, but it cannot be used as the base for adding 20% deduction; If the collection fee is not taxed as the income from the transfer of real estate, the collection fee shall not be deducted when calculating the value-added amount. The average monthly deposit of housing provident fund by units and employees shall not exceed 3 times of the average monthly salary of employees in the previous year.
2. Regarding the individual income tax policy of housing provident fund, according to this regulation, the housing provident fund actually paid by units and individuals is allowed to be deducted from the personal taxable income within the range of not exceeding the average monthly salary of employees in the previous year 12%. That is to say, the personal deduction cannot exceed 12%, and the unit contribution cannot exceed 12%, and the two cannot be combined to calculate 24%.
3. The part of the housing accumulation fund paid by units and individuals that exceeds the above-mentioned prescribed proportion and standard shall be incorporated into the personal current salary and salary income, and personal income tax shall be levied. Therefore, the calculation of housing provident fund can not be based on the average monthly salary of employees in the previous year, and can be appropriately increased, but the maximum can not exceed 3 times the average monthly salary of employees in the city with districts in the previous year.
Maintenance fund refers to the fund established after the sale of commercial housing and public housing, which is specially used for the overhaul, renewal and transformation of residential parts and facilities after the warranty period expires. The full name of the house maintenance fund is the parts used by * * *, the facilities and equipment maintenance fund used by * * *, and the facilities and equipment used by * * * are maintained and updated after the warranty period expires.