Housing fund refers to the special fund for housing system reform and housing construction raised by national finance and units according to national policies, regulations and financial systems. Housing fund is the funds obtained by enterprises according to the prescribed sources, which have specific purposes and are earmarked for employee housing. Housing fund is a fund that the state requires enterprises to set up in order to ensure and promote the smooth progress of housing system reform, realize housing commercialization and speed up housing construction. The repayment time of housing provident fund is generally above 1 year, and it becomes a long-term debt of the enterprise before it is settled. The main sources of housing working capital of enterprises are: housing depreciation, funds used for housing in public welfare funds, borrowed housing funds and housing working capital.

The housing fund includes:

Housing accumulation fund; Housing provident fund allocated by the financial budget and the financial accounts of extra-budgetary funds; Housing subsidies and housing construction funds; Self-run housing rental income; Income from the sale of retained houses of the unit; Employee housing provident fund and other housing funds extracted in accordance with state regulations; Part of the housing facilities and equipment maintenance fund extracted from the unit sales income; Transfer building depreciation, maintenance and repair funds; Housing funds allocated by higher authorities, etc.

Housing provident fund extraction method:

1. Go to the local housing provident fund management center to receive the Application Form for Early Withdrawal of Housing Provident Fund; After filling in and obtaining the seal of the individual unit, submit the form and related materials to the housing provident fund management center; The provident fund management center will review the personal materials and transfer the amount to the designated bank card within 1 to 3 days after passing.

2, the purchase of commercial housing, affordable housing, cooperative housing, self-occupied housing, etc., to provide a purchase contract or purchase agreement, purchase invoices;

3, the purchase of dilapidated houses, provide the demolition agreement, purchase invoices;

4, the purchase of second-hand housing, provide real estate license, deed tax payment certificate;

5, the purchase of public residential buildings, provide the purchase agreement or purchase certificate, purchase receipt issued by the housing management department of the unit;

6, overhaul, renovation of owner-occupied houses, provide the overhaul certificate and property right certificate of the housing management or property department, purchase detailed invoices of materials or invoices of expenses allocated to individuals;

7. For owner-occupied housing, provide the house site approval document or building approval document from the planning and housing management department, purchase materials and other invoices for construction costs.

Legal basis:

"Regulations on the Management of Housing Provident Fund" Article 24 If an employee is under any of the following circumstances, he can withdraw the storage balance in the employee's housing provident fund account:

(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.