Personal housing provident fund loan is a low-interest housing loan provided by the state for employees. Refers to the borrower who pays the housing provident fund in full and on time. When purchasing, constructing or overhauling the self-occupied housing, he applies to the housing provident fund management center for a housing loan with the housing provident fund as the source of funds, or a third party provides a guarantee for the loan and assumes joint and several liability for repaying the principal and interest. Under any of the following circumstances, the storage balance in the employee housing provident fund account may be withdrawn: (1) purchasing, building, renovating or overhauling self-occupied housing; (2) retirement; (three) completely lose the ability to work, and terminate the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. Urban housing provident fund is a special fund used by the municipal (county) government to solve the housing problems of employees of administrative institutions and low-and middle-income residents. The urban housing fund is raised by the funds currently used by the finance at the same level for housing construction, maintenance, management and subsidies, the local adjustment tax on the investment direction of housing fixed assets, the property tax, the transfer fee of land use rights, and the housing recovery funds from the sale of state-owned assets. The establishment of employee housing provident fund is a measure to promote the reform of housing system in China, aiming at solving the housing difficulties of employees, which is shared by the state, the collective and the individual. According to the regulations, all employees who have paid the provident fund have the right to enjoy such loans and can apply for provident fund loans in accordance with the relevant provisions of provident fund loans. The function of establishing employee housing provident fund: 1: raising housing funds; 2. Improve the ability of employees to buy houses and build houses; 3. Change the housing welfare distribution system to housing monetization distribution. Housing accumulation fund is a compulsory housing savings. It is a personal housing consumption fund established in the form of "personal storage and unit subsidy" according to national policies, which is specially used for individuals to pay housing expenses. The unit housing accumulation fund is a special fund set up to solve the housing problem of employees and change the housing mechanism. Through the establishment of housing fund provided by employers, the funds used by enterprises for housing and production are separated, so that the source and use of housing fund are rationalized, standardized and fixed, which lays the foundation for realizing the transformation from the distribution of housing benefits in kind to the distribution of monetary wages based on distribution according to work. The establishment of housing fund should be based on the transfer of original funds, that is, according to the national housing reform policy and relevant financial regulations, the existing funds of the approved units should be used for housing construction, modern management and subsidies, and the reference account of housing fund should be established according to the corresponding scale. The housing provident fund provided by the employer is mainly used to subsidize employees to establish housing provident fund, pay the purchase, maintenance and management expenses of rented housing, the difference between the price paid by individuals when selling housing and the housing cost, and pay rent subsidies to employees who have difficulties in living after raising rents. Before retirement, your housing provident fund can be used to: buy, build, maintain and repair your own house; Repay the loan for one's own house; Pay my share of the rent that exceeds 5% of my salary; When you retire, you can settle all the balance of the housing provident fund in one lump sum. Housing accumulation fund is a kind of compulsory long-term savings, which is paid by employees and their units. Individual employees pay a certain percentage of their wages to the provident fund on a monthly basis; The unit also provides a provident fund that accounts for a certain proportion of employees' wages every month. Both of them are owned by employees, and are paid when wages are paid and deposited into employees' personal provident fund accounts. As a fund for housing consumption, housing accumulation fund should be used not only for buying houses and building houses, but also for paying housing maintenance costs. In order not to increase the economic burden of the employees who buy houses, when calculating the house price, the discounted value of the employee housing provident fund funded by the unit will be 20%, which is to reserve a part of the maintenance expenses for the employees who buy houses. When an employee retires, the accumulated principal and interest of the provident fund will be settled in one lump sum and returned to the employee himself. In addition, if an employee dies while in office, the principal and interest of the remaining provident fund can be extracted by his successor or legatee according to the inheritance law. According to the regulations, the unit where individual employees work should pay the housing provident fund according to the individual salary and 5% of the total wages of employees. The payment rate may be adjusted appropriately in the future. The proportion of housing accumulation fund paid by foreign-invested enterprises and their Chinese employees shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government. The loan amount is related to the balance of the provident fund deposit. The maximum loan amount is 6,543,800 yuan, which does not exceed 70% of the house price. Calculation of loan amount: loan amount = (sum of monthly salary base of housing provident fund calculated by the borrower, his/her spouse and those involved in the calculation of loan amount) × 35% × 12 months× loan period. Repayment period of provident fund 1-30 years.