Collectively owned enterprises can refer to these provisions. Article 3 The government housing fund includes:
(a) the financial departments at all levels included in the budget of housing construction, maintenance and rent subsidies;
(two) the new property tax after the implementation of the housing reform plan;
(3) Extract 20%-30% from the difference between the monthly rental income of rental housing allocated by governments at all levels and the subsidies paid in the current month (the specific standards are determined by governments at all levels);
(four) 20% of the funds recovered from the sale of the houses built shall be allocated by the finance at the same level;
(five) from the administrative institutions and enterprises owned by the whole people to sell self-built housing recovery funds to extract 5%;
(6) Banks undertaking housing fund deposit and loan settlement business at or above the county level shall share the profits of housing funds in accordance with regulations;
(seven) the funds recovered by the housing management department from the sale of directly managed public houses;
(8) Operating income of the housing fund. Article 4 The housing accumulation fund provided by the employer includes:
(a) building depreciation and major repair fund;
(2) Housing funds drawn from reserve funds, welfare funds and surplus incentive funds according to a certain proportion;
(three) in addition to the existing provisions of the state, the extra-budgetary income of the unit can be extracted from the housing provident fund according to a certain proportion, and the specific proportion is approved by the financial department;
(four) the part retained by the selling unit from the housing recovery funds;
(five) the retained part of the unit rental income;
(six) the original provisions of the housing subsidy funds before the housing reform;
(seven) balance allocation and fully funded administrative and public institutions, arrange housing construction and maintenance funds in the fiscal budget every year, and still allocate them to this housing fund provided by employer according to the original distribution channels;
(eight) the value-added fee paid by the individual to the original property right unit after the preferential housing reform. Fifth government housing funds at all levels shall be managed by the housing reform department at the same level and put forward the use plan; When used, it should be audited by the financial department at the same level and reported to the leading group for housing reform at the same level for approval; The undertaking bank is responsible for the deposit and loan settlement business. Sixth housing provident fund provided by the employer shall be managed by the unit. The use of housing provident fund provided by employers by administrative institutions shall be approved by the financial department at the same level. Article 7 The scope of use of government housing funds:
(a) to supplement the housing subsidies issued by administrative and public institutions to cadres and workers in accordance with the regulations;
(two) to provide low-interest loans to enterprises owned by the whole people with insufficient housing funds and difficulties in issuing housing subsidies;
(three) the construction of profit-making housing and housing difficulties households sold or leased to housing difficulties households units or low-income housing difficulties households;
(four) operating loans for operating and developing real estate (mainly low-profit housing and housing for the needy);
(five) the business expenses of the housing reform department at the same level. Article 8 The scope of use of the housing provident fund provided by the employer:
(a) to pay housing subsidies to employees;
(two) the maintenance of rental housing;
(three) self-built or purchased housing for rent or sale to employees with housing difficulties in this unit;
(four) in the purchase or self-built housing funds are insufficient, to give low-interest loans to employees of this unit. Ninth government housing funds at all levels should be timely deposited or transferred to the bank that undertakes the housing fund deposit and loan settlement business, and the rent collected in the current month should be deposited in the bank at the end of the current month. Article 10 The profits of banks at or above the county level undertaking housing fund deposit and loan settlement business shall be divided into a certain proportion after deducting comprehensive bank expenses and income tax, and the specific proportion shall be determined by governments at all levels. Eleventh housing funds provided by the government and the employer shall be managed by special funds, which shall be used for special purposes and shall not be used for other purposes.
Banks undertaking government housing funds and employing housing fund provided by employer businesses and units establishing employing housing fund provided by employer shall submit quarterly financial statements on the use of housing funds to the finance department at the same level and the housing reform department. Twelfth financial and housing reform departments at all levels shall, jointly with relevant departments, regularly check the use of housing provident fund provided by employers. In violation of the principle of earmarking housing funds, in violation of the relevant provisions of financial management. Thirteenth administrative institutions, enterprises merger, division or restructuring, the housing fund of the original unit in accordance with the provisions into the changed unit; Where the original unit is dissolved, revoked or declared bankrupt, the treatment provided by the employer for its housing provident fund shall be stipulated separately. Fourteenth cities can formulate detailed rules for implementation according to these regulations. Fifteenth the provisions shall come into force as of October 1st, 1993.