(a) governments at all levels, departments, units and enterprises according to the original channels of public housing construction, maintenance, management and rent subsidies;
(two) the income from the rental and sale of public housing and its overall income;
(three) enterprises can extract housing funds from retained profits according to a certain proportion, and administrative institutions can extract housing funds from extra-budgetary income according to a certain proportion;
(four) housing funds raised by raising funds to build houses, collecting lease deposits and issuing housing bonds;
(five) according to the provisions of the State Council Guofa [1988] 1 1, the funds allocated in the cost and national budget after being audited by financial departments at all levels and reported to governments at all levels for approval. The entry cost of housing vouchers for enterprises in this region shall be controlled within 20% (including 12% property tax), and the issuance of housing vouchers by government agencies and institutions shall be controlled within 50% of the financial budget. The source of new housing vouchers can be entered by enterprises, and institutions can be included in the fiscal budget; Local property tax is included in the urban housing fund through the budget.
(six) the funds raised by the establishment of the provident fund system. The provident fund paid by individual employees shall be borne by individual employees. The provident fund paid by state-owned enterprises is solved by depreciation and other transfer funds extracted from public housing of enterprises; With the approval of the financial departments at all levels, the insufficient part can be charged in the cost, and the provident fund charged in the local cost shall not exceed 20% of the total amount of the enterprise's temporary provident fund. The provident fund paid by administrative institutions shall, in principle, be solved by its own funds and other adjustment funds. After the insufficient part is approved by the financial departments at all levels, it can be properly arranged by the state budget, and the provident fund charged in the budget shall not exceed 50% of the total amount of the provident fund paid by the unit.
The deposit ratio of provident fund shall be calculated and determined by the administrative departments of housing reform, finance and real estate, and shall be implemented after being approved by the local people's government.
(seven) the interest income of housing funds;
(eight) the operating income of housing funds;
(nine) other housing funds. Fourth, the scope of use of housing funds.
Housing funds must be earmarked for rent subsidies and housing construction, maintenance and management according to different sources, and shall not be used for other purposes. The specific use items are as follows:
Pay rent subsidies;
(two) used to pay or pay off the principal and interest of the provident fund;
(three) for the maintenance and management of public housing;
(four) to solve housing problems such as housing difficulties and renovation of dangerous houses;
(five) to apply for special housing loans;
(six) for new construction, renovation and purchase of housing;
(seven) other expenses for housing reform. V. Transfer and management of housing bonus
(a) under the leadership of the leading group for housing system reform of the people's governments at all levels, the financial department shall, jointly with relevant departments, examine and approve and allocate housing funds. After the transfer is approved, the funds will be included in the housing funds, deposited in the housing reform financial institutions designated and entrusted by the local people's government, and a special account will be opened for special purposes.
(two) the original housing investment and housing expenditure of various departments, units and enterprises shall be included in the housing fund according to the amount of investment and expenditure, and their sources shall be temporarily maintained. Relevant expenditures in the budget are included in the unified budget account.
(three) the departments, units and enterprises that were originally used to transfer public housing maintenance subsidy funds may take specific forms of transfer or compensation according to the actual situation.
(four) housing funds, according to their sources, respectively, according to the budgetary and extrabudgetary management measures to strengthen management. Urban housing funds are managed in accordance with the Measures for the Administration of Budgetary Funds, enterprise housing funds and administrative housing funds provided by employers. (excluding budgetary allocation) is managed according to the Measures for the Administration of Extra-budgetary Funds.
(five) housing fund budget (final accounts) and financial management measures, as well as accounting system, shall be formulated separately by the Ministry of Finance. Six, the impact of housing system reform on fiscal revenue and expenditure, according to the current financial system and subordinate relationship, borne by the central and local finance respectively, and shall not adjust the local financial contract system and enterprise contracting tasks. Seven, planning, finance, banking, real estate and other relevant departments at all levels should carry out their duties and cooperate closely under the leadership of the leading group for housing system reform of the local people's government, do a good job in raising, using and managing housing funds, and promote the smooth progress of housing system reform. Eight, in the past, the provisions of the housing system reform are in conflict with the Interim Provisions, which shall prevail.