The difference between housing subsidies and housing accumulation funds mainly lies in the following two points: 1. The scope of establishment of housing accumulation funds is basically all employees of various units, but retired employees are not established; Housing subsidies are distributed to employees who have no housing in each unit and whose housing area does not reach the housing subsidy area standard corresponding to their ranks, including retired employees, and are part of all employees (meeting certain conditions). 2. Different housing accumulation funds are composed of two parts: individual employees' withholding from wages and unit subsidies; Housing subsidy is a subsidy given to employees unilaterally by the unit, and it is not necessary for individual employees to withhold from their wages. 1, in some cases, housing provident fund is equivalent to housing subsidies. When enterprises and institutions implement monetization of housing distribution, they can take the form of establishing supplementary housing provident fund or directly issuing housing subsidies. Therefore, when the unit adopts the form of establishing supplementary housing provident fund to monetize, the newly added housing provident fund department based on the original housing provident fund deposit amount of employees is essentially housing subsidy. 2. The housing accumulation fund and housing subsidy used by the unit to subsidize employees have the same source of funds. The sources of these two kinds of funds are based on the transfer of the original housing fund of the unit, and it is not enough for the department to distinguish the different nature of the unit from the financial budget or the cost. 3. The management and use of housing provident fund and housing subsidy funds are basically the same. At present, it is necessary to open employee housing subsidy accounts in the housing fund management center system, and store them in special accounts and use them for special purposes according to the housing provident fund, and account for them separately from the housing provident fund. The two are basically the same in the specific fund management mode and use direction. 4. Housing accumulation fund and housing subsidy are the same in tax preference. The two funds of employees are exempt from personal income tax. 5. The ownership of housing accumulation fund and housing subsidy is the same. The housing provident fund and housing subsidies in the individual accounts of employees are owned by individual employees. 6. For the old employees who have no housing or fail to meet the standards in government agencies and institutions (including enterprises and institutions that refer to the monetization model of government housing allocation), the amount of housing subsidies received is related to when employees set up housing accumulation funds. Old employees refer to those who joined the work before the end of 1998 (including those who retired before the end of 1998). The housing subsidy for the elderly employees who have no housing in government agencies consists of two departments: one-time subsidy and monthly subsidy. The calculation formula of one-time subsidy is: one-time subsidy amount = (average monthly salary of employees in 1998 * monthly housing subsidy coefficient in 1999)+(seniority subsidy amount in 1999 * length of service of employees before the establishment of housing accumulation fund system * housing subsidy area standard); Old employees whose housing is not up to standard receive differential subsidy. The calculation formula of differential subsidy amount is: differential subsidy amount =(1999 benchmark subsidy amount +1999 seniority subsidy amount * employee's length of service before establishing housing accumulation fund) * differential area. Therefore, from the formula, it can be seen that the establishment time of the housing provident fund of the old employees (except those who meet the housing standards) is related to the amount of housing subsidies they receive, regardless of whether they have no housing or their housing is not up to standard, although this influence may not be great. 7. Under the current new housing distribution system, the way for workers to solve housing problems is mainly to use funds including housing provident fund, housing subsidies, wages and savings, and to solve them through the support of housing loans. That is, housing accumulation fund and housing subsidy are two important sources of funds for workers to solve housing problems under the new housing distribution system. The above is an introduction to the differences and connections between housing subsidies and housing accumulation funds, hoping to help you understand the differences between housing subsidies and housing accumulation funds.