1. 1. Log on to the website of the Housing Provident Fund Management Center;
2. Then click "Personal Password User" to log in, and enter the ID number, password, verification code login and other related information in turn;
3. After entering, you can make common inquiries. The housing provident fund code can be queried in the personal details query.
The company's common reserve fund is the fund accumulated in the company for a specific purpose when the company's net assets exceed the paid-in share capital. The function of public accumulation fund is to increase the company's capital, consolidate the company's property foundation and improve the company's credit. Provident fund does not constitute the company's share capital, but its function is similar to the share capital, so it is called "additional share capital", which together with the share capital constitutes the company's own capital. Provident funds can be divided into statutory provident funds and arbitrary provident funds according to whether their accumulation is compulsory by law; According to different sources of accumulation, it can be divided into surplus reserve fund and capital reserve fund.
Capital accumulation fund is the capital or assets invested by investors or others, and its ownership belongs to investors, and the amount exceeds the legal capital. From the source of formation, capital reserve is not transformed from the profits realized by enterprises, but belongs to the category of invested capital in essence. Therefore, it is essentially different from retained earnings, because the latter is transformed from the profits realized by the enterprise. Therefore, when accounting for capital reserve, the key point is to distinguish its income items.
Although capital accumulation fund belongs to the category of invested capital, it is different from paid-in capital. Paid-in capital is generally the original investment invested by investors to seek value appreciation, which belongs to legal capital and has strict restrictions on the amount. There is no strict limit on the amount of capital reserve, and its sources are diverse. It can come from additional investment from investors, or from other enterprises or individuals other than investors, such as donated assets.
legal ground
Regulations on the administration of housing provident fund
Twelfth housing provident fund management committee shall, in accordance with the relevant provisions of the People's Bank of China, designate a commercial bank entrusted with the financial business of housing provident fund (hereinafter referred to as the entrusted bank); The housing provident fund management center shall entrust the entrusted bank to handle financial services such as housing provident fund loans and settlement, as well as the establishment, deposit and return procedures of housing provident fund accounts.