Legal analysis: it is to cancel the provident fund deposit account. Individual accounts of housing provident fund can be cancelled, and the specific process is as follows: if a unit is cancelled, dissolved or bankrupt, the unit or liquidation organization shall go through the cancellation registration and cancellation procedures of the housing provident fund unit account within 30 days from the date of cancellation, dissolution or bankruptcy.

(a) before the cancellation of registration, the unit shall clean up the account according to the regulations. Verify the employee's name and ID number; Unpaid employee housing provident fund, according to the provisions of the employee housing provident fund; In line with the conditions for the cancellation of the housing provident fund, notify the employees to go through the extraction procedures; Do not meet the conditions for the cancellation of housing provident fund accounts, employee housing provident fund personal accounts will be transferred to the management center for centralized management.

(2) The unit shall go to the management center (sub-center, management department) to receive the Application Form for State Change of Housing Provident Fund Units, fill in and affix the official seal of the unit (if the official seal has been destroyed, the certificate of the competent department or the industrial and commercial department shall be issued), and go to the management center (sub-center, management department) to handle the cancellation procedures of registration and cancellation of housing provident fund units with the following documents: 1. If the government agency is revoked, it shall be provided to the superior. 2. If the enterprise goes bankrupt, provide the ruling of the people's court; 3. If the unit is dissolved, provide industrial and commercial certificates or other relevant certification materials; 4. Agent's ID card.

(three) after the cancellation of the unit housing provident fund account, the service outlets should recover the housing provident fund deposit registration certificate.

(four) the unit can not be contacted, after verification with the relevant departments, the unit has been cancelled, and the management center (sub-center, management department) shall handle the cancellation procedures of the housing provident fund unit account.

Legal basis: Article 24 of the Regulations on the Management of Housing Provident Fund: In any of the following circumstances, employees may withdraw the storage balance in their housing provident fund accounts:

(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.