Legal analysis: 1. Different objects: Housing fund refers to the special funds raised by the state finance and units for the reform of housing system and housing construction of units according to the provisions of national policies, regulations and financial system. 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.

2. Different repayment methods: the repayment time of housing provident fund is generally more than 1 year, and it becomes a long-term liability of the enterprise before it is settled. The main sources of housing working capital of enterprises are: housing depreciation, funds used for housing in public welfare funds, borrowed housing funds and housing working capital. There are two repayment methods for personal housing provident fund loans: monthly equal principal and interest repayment method and monthly average principal repayment method. The monthly equal principal and interest repayment method refers to the repayment method that the borrower repays the loan principal and interest unchanged every month, but the loan principal increases month by month and the loan interest decreases month by month.

Legal basis: Regulations on the Management of Housing Provident Fund

Article 5 The housing accumulation fund shall be used for the purchase, construction, renovation and overhaul of self-occupied housing by employees, and no unit or individual may use it for other purposes.

Article 16 The monthly deposit amount of employee housing provident fund shall be the average monthly salary of the employee in the previous year multiplied by the deposit ratio of employee housing provident fund.

The monthly deposit amount of housing provident fund paid by the unit for employees is the average monthly salary of employees in the previous year multiplied by the proportion of housing provident fund paid by the unit.

Twenty-fourth employees in any of the following circumstances, you can withdraw the balance of storage in the employee housing provident fund account:

(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;

(4) Having left the country to settle down;

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

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

In accordance with the provisions of items (2), (3) and (4) of the preceding paragraph, the employee housing provident fund account shall be cancelled at the same time.

If an employee dies or is declared dead, the employee's heirs and legatees may withdraw the storage balance in the employee's housing provident fund account; If there is no heir or legatee, the storage balance in the employee housing provident fund account shall be included in the value-added income of the housing provident fund.