Article 1 These Measures are formulated for the purpose of implementing the "Beijing Municipal Housing System Reform Implementation Plan".

Article 2 All enterprises, administrative institutions (hereinafter referred to as units) within the administrative region of this city must establish unit housing funds in accordance with these measures.

The municipal and district and county people's governments shall establish government housing funds respectively.

Article 3 Housing funds are special funds used for housing construction, maintenance, management, and subsidizing employees to establish housing provident funds.

The establishment of a housing fund should be based on rationalizing the current various funding channels used by the state and units for housing, based on the transformation of original housing funds, and gradually rationalizing, fixing, and standardizing the sources and uses of housing funds.

Article 4 Sources of unit housing funds: 1. Fixed asset depreciation and major repair funds for self-managed public housing (hereinafter referred to as public housing) withdrawn by the unit.

2. Income from leasing self-managed public housing.

3. Funds originally used for housing maintenance, management and rent subsidies to employees.

4. Income from the sale of self-managed public housing.

5. In accordance with the regulations of the financial department, housing funds are withdrawn in a certain proportion from corporate profits and extra-budgetary income of administrative institutions.

6. When an employee sells a house purchased at a quasi-cost price, the part of the house price that is higher than the quasi-cost price at that time should be recovered by the unit.

7. Subsidy funds and loans obtained from government housing funds, as well as housing construction funds raised from individuals.

8. The part of the housing provident fund deposited by the unit's subsidized employees that is included in the cost or budget according to the regulations of the financial department.

9. Funds raised from other channels for housing construction and maintenance or housing funds allocated by the state and superior departments.

10. Funds to increase the value of housing funds.

Article 5 The use of unit housing funds: 1. Maintenance and management costs of rented and self-managed public housing.

2. Subsidies from the public maintenance fund after employees purchase residential buildings and the renewal, maintenance and operating expenses of elevators and high-pressure water pumps.

3. Housing provident fund subsidized by the unit for employees.

4. Funds for purchasing and building housing.

5. Funds to subsidize employees to participate in housing cooperatives or renovate dilapidated houses.

6. Rent subsidies paid to employees in accordance with regulations.

7. Other housing expenditures.

Article 6 Sources of government housing funds: 1. Funds allocated for housing construction within local fiscal budgets.

2. Local finance is used as subsidy funds for the maintenance and management of public housing directly managed by the local government housing management department (including maintenance, operation, and update costs for elevators and high-pressure water pumps in high-rise residential buildings).

3. The fixed asset investment direction adjustment tax collected from housing construction projects and the housing property tax extracted.

4. Income from leasing directly managed public housing by the government housing management department.

5. Revenue from the sale of directly managed public housing by the government housing management department.

6. After the rent standards for public housing are raised to a certain level, the financial department will centralize and coordinate a certain proportion of the rental income from public housing managed by the units themselves.

7. Revolving funds raised by the government for the renovation of dilapidated buildings.

8. When an employee sells a house purchased at a quasi-cost price, the part of the house price that is higher than the quasi-cost price at that time should be recovered by the government housing management department.

9. Revolving funds for dilapidated housing renovation raised from other channels.

10. Funds to increase the value of housing funds.

Article 7 Use of government housing funds: 1. Investment in housing infrastructure arranged by the municipal, district or county government.

2. The government housing management department shall directly manage the maintenance and management costs of public housing.

3. Start-up working capital for the renovation of dilapidated houses.

4. Subsidies for public maintenance funds after employees purchase residential buildings.

5. Maintenance, operation and update costs for high-rise residential elevators and high-pressure water pumps managed by the government housing management department.

6. Other housing expenditures.

Article 8: The housing fund shall be transferred by the unit establishing the fund after being approved by the financial department at the same level according to the administrative affiliation.

The government housing fund is managed by the financial department at the same level.

The unit housing fund is managed as extra-budgetary funds and is stored in a special account of a financial institution entrusted by the Municipal Housing Fund Management Center. The ownership remains unchanged and is used exclusively.

Article 9 During the period of storage of housing funds, interest shall be calculated according to the deposit interest rate prescribed by the People's Bank of China.

Article 10: Units that use housing funds to purchase or build housing must still apply for approval in accordance with the self-raised fund approval procedures for capital construction.

Article 11: Units must use revenue to determine expenditure when using housing funds.

Liquidity funds, bank loans, payable taxes and profits, fund allocations, etc. shall not be used as housing funds.

Article 12 All funds transferred by units as housing funds shall pay the energy and transportation key construction fund and budget adjustment fund according to the original fund channels based on the principle of non-duplication of collection and collection before transfer.

Article 13: Units shall submit housing fund income and expenditure statements to the superior authorities on a regular basis. After being summarized by the superior authorities, they shall be submitted to the Municipal Housing Fund Management Center and the financial department at the same level.

Article 14 The rental security deposit collected from the lessee when an unit rents out self-managed public housing shall be included in the unit's housing fund, and the principal shall belong to the lessee and will be returned to the lessee when the lease contract is terminated.

Article 15 The implementation details of these Measures shall be formulated by the Municipal Finance Bureau.