What is housing subsidy? What are the similarities and differences between housing subsidies and housing accumulation funds? 1. What is housing subsidy? Housing subsidy is a subsidy given by the state to solve the housing problem of employees, that is, the funds originally used by the unit for building and purchasing houses are converted into housing subsidies, which are distributed to employees by stages (such as monthly) or at one time, and then employees go to the housing market to solve their own housing problems through purchase or lease. On June 5438+065438+ 10, 2009, the state stipulated that employees who did not enjoy the national welfare housing allocation policy, or employees who enjoyed the national welfare housing allocation but did not meet the specified area standard, their housing subsidies were included in the special account of the housing provident fund management center where the employees were located in one lump sum or monthly according to the subsidy standard stipulated by the state or local government, and personal income tax was not levied temporarily. 2. What are the similarities and differences between housing subsidies and housing accumulation funds? (1) The difference between housing subsidy and housing provident fund: 1, the scope of housing provident fund is basically all employees of all units, and retired employees are not established; Housing subsidies are paid to employees who have no housing and whose housing area does not meet 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 withhold their wages and unit subsidies; Housing subsidy is a unilateral subsidy given by the unit to employees, and it is not necessary for employees to withhold it from their wages. (2) Relationship between housing subsidy and housing accumulation fund: 1. In some cases, housing accumulation fund is equivalent to housing subsidy. 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 new housing provident fund department based on the original housing provident fund contribution of employees is essentially housing subsidy. 2 units used to subsidize employees' housing provident fund and housing subsidies, the same source of funds. These two sources 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 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 an employee housing subsidy account in the housing fund management center system, which is stored in the housing provident fund special account and used for special purposes, and is accounted for 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 accumulation fund and housing subsidy in the employee's personal account are owned by the employee. 6. For the old employees in government institutions (including enterprises and institutions that refer to the monetization model of government housing allocation) who have no housing or fail to meet the standards, the amount of housing subsidies is related to when employees establish housing provident fund. Old employees refer to employees who joined the work before the end of 1998 (including employees who retired before the end of 1998). The housing subsidy for elderly workers without housing in government agencies and institutions consists of one-time subsidy and monthly subsidy, in which the calculation formula of one-time subsidy is: one-time subsidy = (1average monthly salary of workers in 998 * monthly housing subsidy coefficient in 0999)+(1length of service subsidy in 999 * length of service before the establishment of housing provident fund system * housing subsidy area standard); Old employees whose housing is not up to standard receive differential subsidies. The calculation formula of differential subsidy amount is: differential subsidy amount =( 1999 annual benchmark subsidy amount+1999 annual seniority subsidy amount * employee's length of service before establishing housing accumulation fund) * differential area. Therefore, it can be seen from the formula that the establishment time of the housing accumulation fund for old employees (except those who meet the housing standards) is related to the amount of housing subsidies they receive, 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, under the new housing distribution system, housing accumulation fund and housing subsidy are two important sources of funds for workers to solve housing problems.