Housing provident fund, refers to state organs and institutions, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and institutions, private non-enterprise units, social organizations and their active employees, reciprocal contributions to long-term housing savings. The part of the housing provident fund contributed by enterprises and institutions does not belong to the attribute of total salary, and belongs to the expenditure of the nature of enterprise cost and expense. According to the Circular of the State Administration of Taxation on the Deduction of Salaries and Wages and Employee Welfare Expenses of Enterprises (Guo Shui Han [20093] No. 1), the "total salaries and wages" referred to in Articles 40, 41 and 42 of the Regulations for the Implementation of the Enterprise Income Tax Law of the PRC refers to the total salaries and wages paid by the enterprise in accordance with the provisions of Article 1 of the Document of the State Administration of Taxation (Guo Shui Han [20093] No. 1), which are in accordance with the provisions of Article 1 of the Document. The "total wages and salaries" referred to in Articles 40, 41 and 42 of the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China refers to the total amount of wages and salaries actually paid by the enterprise in accordance with the provisions of Article 1 of Guo Shui Huan [2009] No. 3, excluding employees' welfare expenses, employees' education expenses, labor union expenses, social insurance premiums, such as old-age insurance premiums, medical insurance premiums, unemployment insurance premiums, work-related injuries premiums and maternity insurance premiums, as well as housing provident funds.
Urban individual industrial and commercial households, freelancers, can apply for housing accumulation fund employees and units of housing accumulation fund contribution ratio shall not be less than 5% of the employee's average monthly salary for the previous year; cities with conditions, you can appropriately increase the contribution ratio. The specific contribution ratio shall be formulated by the management committee of the housing provident fund, and then reported to the people's government of the province, autonomous region or municipality directly under the central government for approval after being examined and approved by the people's government of this level. The monthly contribution base of housing provident fund for urban individual industrial and commercial households and freelancers is in principle calculated according to the average monthly taxable income of the contributors in the previous year. If a unit fails to register for housing provident fund contributions or fails to apply for the establishment of housing provident fund accounts for its own employees, the housing provident fund management center shall order it to do so by a specified date; if it fails to do so, it shall be subject to a fine of not less than RMB 10,000 and not more than RMB 50,000 yuan. Units overdue or underpayment of housing fund, the housing fund management center ordered by the deadline to pay; overdue still do not pay the deposit, you can apply to the people's court for compulsory execution.