The charging standard of housing maintenance fund is: 5%-8% of the project cost for commercial housing, and 2% for public housing when it is sold. Under specific circumstances, we should identify and deal with real estate sales according to the specific types and actual conditions to avoid conflicts and disputes.

The housing maintenance fund is used for large and medium-sized repair and renovation projects of the main structure, public parts and public facilities and equipment of the house after the warranty period expires. In judicial practice, on the one hand, the handling of related matters needs to be based on the prescribed procedures and requirements, on the other hand, it needs to be identified and used based on the damage that needs to be identified in the process of house maintenance.

The purpose of paying housing provident fund is as follows:

1, exempt from personal income tax. The housing provident fund paid by units and individuals according to the proportion stipulated by the state is exempt from personal income tax, that is, the amount stored in the personal account of the housing provident fund and the interest income from the housing provident fund are exempt from personal income tax.

2. Enjoy low-interest provident fund loans. Workers who use the provident fund to buy houses and build houses can apply for housing provident fund loans. The interest rate of provident fund loans is much lower than that of ordinary commercial personal housing loans.

3 as other supplementary funds for individuals or families. When an employee retires, the housing provident fund that has not been withdrawn from his personal account can be returned to the employee and cancelled as a supplement to the pension after the principal and interest are settled in one lump sum.

To sum up, the housing provident fund is a housing security fund jointly established by the state and local governments to help residents solve their housing problems. Housing provident fund has many advantages, including providing housing loan support, alleviating the pressure on residents to buy houses and improving their living conditions.

Legal basis:

Regulations on the administration of housing provident fund

essay

The housing accumulation fund paid by individual employees and the housing accumulation fund paid for employees by the unit where the employees work belong to individual employees.