Zheng jingfa [1992] No.35

Article 1 These Measures are formulated for the implementation of the Beijing Housing System Reform Implementation Plan.

Article 2 Enterprises and institutions within the administrative area of this Municipality (hereinafter referred to as units) shall establish housing accumulation funds provided by employers in accordance with these Measures. City, district and county people's governments set up government housing funds respectively.

Article 3 The housing accumulation fund is a special fund for housing construction, maintenance and management, and for subsidizing employees to establish housing accumulation fund. The establishment of housing fund should be based on rationalizing all kinds of funding channels for housing by the state and units and transforming the original housing fund, and gradually rationalizing, fixing and standardizing the source and use of housing fund.

Fourth sources of housing provident fund provided by the employer:

First, the unit from the self-management of public houses (hereinafter referred to as public houses) to extract the depreciation of fixed assets and major repair funds. 2. Income from renting out office buildings. Three, the original funds for housing maintenance, management and payment of rent subsidies to employees. 4. Income from the sale of office buildings. Five, in accordance with the provisions of the financial sector, from the profits of enterprises and administrative institutions to extract a certain proportion of housing funds. Six, the sale of workers to buy housing at quasi-cost price, higher than the quasi-cost price at that time should be recovered by the unit. Seven, subsidies and loans from the government housing fund, as well as funds raised for building. Eight, the housing provident fund paid by the unit for employees is included in the cost or budget in accordance with the provisions of the financial department. Nine, housing construction and maintenance funds raised from other channels or housing funds allocated by the state and higher authorities.

Fifth the use of housing provident fund provided by the employer:

First, the maintenance and management costs of rented office buildings. Two, for employees to buy residential buildings after the allocation of public maintenance funds and elevators, high-pressure pumps, maintenance, operation costs. Three, the unit funded employee housing provident fund. Four, the purchase and construction of housing funds. Five, funding workers to participate in residential cooperatives or renovation funds. Six, according to the provisions of the rent subsidies issued to employees. Seven, other housing expenditure.

Sixth sources of government housing funds:

1. Housing construction funds arranged by local financial budget.

Two, local financial subsidies for the maintenance and management of public houses directly under the local government housing management department (including the maintenance, operation and renewal costs of high-rise residential elevators and high-pressure pumps).

Three, from the fixed assets investment direction adjustment tax and housing property tax levied on housing construction projects.

Four, the government housing management department rental income directly from public houses.

Five, the government housing management department to sell public houses directly under the income.

Six, public housing rent standards to a certain level, the financial department of the unit from the public housing rental income according to a certain proportion of centralized planning.

Seven, the government to raise funds for the renovation of dilapidated houses.

Eight, the sale of workers to buy housing at quasi-cost price, the price should be higher than the quasi-cost price at that time by the government housing management department to recover.

Nine, from other channels to raise funds for the renovation of dangerous buildings.

Ten, the housing fund value-added funds.

Seventh the use of government housing funds:

I. Investment in housing capital construction arranged by the municipal or district/county government.

Two, the maintenance and management costs of public houses directly under the government housing management department.

Three, the renovation of dangerous start-up funds.

Four, for employees to buy residential buildings after the public maintenance fund.

Five, the government housing management department of high-rise residential elevators, high-pressure pump maintenance, operation, update costs.

VI. Other housing expenditure.

Eighth housing funds shall be approved and allocated by the financial department at the same level by the units that set up the funds according to the administrative affiliation. The government housing fund is managed by the finance department at the same level. The housing provident fund provided by the employer shall be managed according to the extra-budgetary funds and deposited into the special account of the financial institution entrusted by the municipal housing provident fund management center for special purposes.

Ninth housing funds in the storage period, according to the deposit rate stipulated by the people's Bank of interest.

Tenth units with housing funds to buy and build housing, should still be in accordance with the examination and approval procedures for self financing for capital construction.

Eleventh units use the housing fund to receive fixed support. Liquidity, bank loans, taxes payable, fund distribution, etc. May not be used as housing funds.

Twelfth units will transfer funds as housing funds, should be in accordance with the principle of non-repeated taxation before the transfer, according to the original funding channels to pay energy and transportation key construction funds and budget adjustment funds.

Thirteenth units should be submitted to the higher authorities in charge of housing revenue and expenditure report on time, after being summarized by the higher authorities, submitted to the city housing fund management center and the finance department at the same level. Article 14 The lease deposit charged by the unit from the lessee for renting an office building shall be incorporated into the housing accumulation fund provided by the employer, and the principal shall be owned by the lessee, and shall be returned to the lessee upon the termination of the lease contract.

Fifteenth the detailed rules for the implementation of these measures shall be formulated by the Municipal Finance Bureau.

Sixteenth approach by the Municipal Finance Bureau is responsible for the interpretation of.

Article 17 These Measures shall come into force on July 20 10 1992.