Reform of the housing system (hereinafter referred to as housing reform) is an important part of the economic system reform. Its fundamental purpose is to alleviate the housing difficulties of residents, and constantly improve housing conditions, correctly guide consumption, and gradually realize the commercialization of housing, the development of real estate industry. The housing reform should be carried out in accordance with the requirements of a socialist planned commodity economy, through the conversion of mechanisms, starting with the reform of the low rent system for public housing, and the gradual transformation of the existing distribution system of benefits in kind into a system of monetary wage distribution. Households through the exchange of commodities (buying or renting), access to housing ownership or right to use, so that housing this special commodity into the consumer goods market, to achieve a virtuous cycle of housing capital inputs and outputs, so that the gradual transition to the commercialization of housing and socialization. Second, the basic principles
(a) adhere to the state, collective, individual three *** with the burden of investment in housing principle. Under the premise of maintaining the existing funding channels for housing construction remains unchanged, and gradually change the government and units to residents of the housing package down the system, and appropriately increase the proportion of individuals in the housing construction investment, the establishment of the government, units, individuals, the three combinations of financing the construction of a new housing mechanism.
(2) Adhere to the principle that renting, selling and building should be carried out in parallel. Form a virtuous cycle of gradually increasing rents, promoting employees to buy houses, accelerating capital recovery, and promoting housing construction.
(3) adhere to the principle of mechanism conversion. Gradually change the existing fund distribution system, the housing funds from the plan as a form of accumulation of distribution into the form of consumption of commodity exchange distribution, so that the actual use of a large number of employees to build houses, repairing a large number of secret subsidies into the explicit subsidies, and gradually included in the wages of the employees; will be the current housing as a fixed-asset investment plan management system into housing as a guiding plan for investment in production of commodities management system; in the straightening out of the current housing; to establish a housing fund on the basis of rationalizing the various channels of funding around housing, and to gradually form a virtuous circle of housing funds; to open up the real estate market, develop real estate finance and the real estate industry, and to establish a new housing system and operating mechanism adapted to the requirements of a socialist planned commodity economy.
(4) Adhering to the principles of adapting to local conditions, being active and prudent, and advancing step by step under a unified policy. Both in the housing reform goals, the basic policy with the national and provincial consistency, but also to make the specific content of the housing reform, measures and steps to meet the city's actual. To start from the reality of the economic situation, give full consideration to the country, the collective and individual affordability, take the cycle of gradual approach to gradual implementation. Third, the goal
(a) the recent goal. During the "Eighth Five-Year Plan" period, to change the low rent of public housing, gratuitous distribution as the basic point. Public housing rent standards in the housing reform at the beginning of the actual expenditure on maintenance costs of a rent, "eight five" at the end, to strive to achieve three factors (maintenance costs, management fees, depreciation) rent level, to realize the "rent to feed the house". On the basis of maintaining the original capital channels for housing construction unchanged, through the establishment of provident funds, house-sharing deposit, buy a house to give concessions, to open up new channels of funding, the establishment of the city, enterprises and public institutions, individual workers three housing funds to speed up housing construction. "Eighth Five-Year Plan" period, to build 8 million square meters of housing, focusing on solving the problem of dangerous housing and per capita living area of 4 square meters below the difficult housing problem, so that the city's per capita living area of 8 square meters, the housing set rate of 60 to 70%.
(2) the medium-term goal. 2000, public housing rental standards should reach the cost of five factors (maintenance costs, management fees, depreciation, investment interest and property taxes) rent level, the initial realization of the virtuous cycle of investment and output of the housing construction funds, "Ninth Five-Year Plan", to build 9 million square meters of housing, focusing on solving Per capita living area of 6 square meters in the following overcrowded households housing problems, so that the city's per capita living area of 9 square meters, the housing set rate of 70-80%. Development of the real estate market, establish and improve the financing system of housing funds.
(3) long-term goals. The public housing rent standard should reach the level of commodity rent of eight factors (land use fees, insurance premiums and profits are added on the basis of the five factors mentioned above), so that each household will have a set of comfortable housing. Formation of the real estate market, improve the housing finance system, complete the conversion of the housing commodity mechanism to achieve the commercialization and socialization of housing. Fourth, the main content
The main content of the reform of the housing system is: "the establishment of provident fund, raise rent subsidies, subdivided into a deposit, buy a house to give concessions."
(A) the establishment of provident fund
Provident fund is a kind of social security mechanism through the obligatory accumulation of long-term savings, to improve the ability of the employee's family to solve the problem of owner-occupied housing, to expand the financing of residential construction funds, and to accelerate the development of residential construction.
Any active employee who works in the city and has a permanent household registration in the city shall contribute a certain percentage of his/her salary to the provident fund on a monthly basis, and the unit shall provide a certain percentage of the employee's personal salary to the provident fund on a monthly basis, both of which shall be owned by the employee personally.
Retired employees, unplanned temporary workers, expatriates and foreign workers in Ningbo, both units and individuals do not contribute to the provident fund.
When an employee's salary is suspended for various reasons, both the unit and the individual will no longer contribute to the provident fund. After resumption of salary relationship, they will continue to contribute to the provident fund.
Individual employee contributions and unit-provided provident funds are deposited in the Nanjing Housing Reform Credit Department of the People's Construction Bank of China (hereinafter referred to as the Municipal Housing Reform Credit Department of the CCB), and are calculated in accordance with the interest rate of demand deposits.
In 1992, the rate of contribution to the provident fund by individual employees and their units was set at 5% of the monthly salary of the employees, which will be adjusted and publicized in accordance with the economic development and changes in the income of individual employees.
The portion of the provident fund contributed by individual employees shall be paid by individual employees; the portion provided by enterprises shall be charged to the depreciation of public housing, and the insufficient portion shall be charged to the costs (expenses) of state enterprises approved by the financial department and collective enterprises approved by the tax department; the portion provided by full-budget institutions shall be charged to the full-budget institutions and enterprises according to the proportion of difference in the channels of expenditure, respectively; The portion provided by self-supporting institutions shall be charged against the enterprise expenditure channel; the portion provided by foreign-invested enterprises shall be charged against the depreciation expense of self-supporting housing and the housing fund withdrawn.
Employees may use the provident funds accumulated by members of the household and their immediate family members to purchase or build their own self-occupied housing, or to carry out renovation and overhaul of private housing. If an employee retires or dies, the principal and interest of the balance of the provident fund will be returned to the employee or withdrawn by the heir or legatee in accordance with the law; if the employee transfers or moves out of the city, the principal and interest of the balance of the provident fund will be transferred to the name of the transferring unit under the name of the employee and will continue to be stored. If an employee goes abroad to settle down, the principal and interest of the balance of the provident fund shall be returned to the employee if it is part of his personal contribution; the part provided by the unit shall be retained as the housing fund of the unit.
In principle, the units can be paid to use the balance of the unit in the name of the employees of the provident fund for residential construction; the original various channels for the construction of staff housing funds, still can not be reduced.
When collecting the personal income adjustment tax of the employees, the amount of personal contribution to the provident fund can be deducted; the principal and interest of the provident fund withdrawn by the employees are exempted from the personal income adjustment tax; and the beneficiaries of the principal and interest of the provident fund inherited and bequeathed are exempted from the personal income adjustment tax.
(2) Raising rents and issuing subsidies
Reforming the current low rent system and gradually raising public housing rents to commercial rents is a long-term goal of promoting the reform of the housing system and realizing the commercialization of housing.
In the initial stage of housing reform, in accordance with the "horizontal unity, vertical fine-tuning, rent subsidies" principle, the city's housing management department directly managed and the system units managed by the public housing, the rent standard was raised to an average of 0.30 yuan per square meter of floor space per month. The actual rent of each housing, according to the municipal government Ning Zheng Fa 〔1992〕 No. 55 "Nanjing public residential housing rent standard" assessment.
To occupy more housing, to add rent. Specific measures in accordance with the relevant provisions of the province, combined with the actual situation in the city, to be formulated separately. Rental of public housing for employees, by their units, respectively, according to their salaries or monthly retirement fee of 2.5% of the amount approved once a month with the salary of the housing subsidy. The original part of the staff to enjoy the rental of public housing subsidies canceled accordingly.
The workers living in collective dormitories and private houses are not entitled to housing subsidies for the time being. Rental of private housing employees, the past has been issued housing subsidies, the city does not make uniform provisions.
When an employee who rents a public housing unit stops being paid for various reasons, the housing allowance is also stopped. After the restoration of the wage relationship, continue to pay.
The rental income is used for the maintenance and management of public housing.
Housing subsidies issued by the enterprise with the wage channel included in the cost; full-budget administrative institutions included in the same level of the financial budget; differential budget institutions, according to the proportion of the difference, respectively, compared with the full budget units and enterprise expenditure channels; self-supporting institutions compared with the enterprise expenditure channels.
July 6, 1937 and before the revolutionary work to enjoy the retirement treatment of cadres or the spouse of the deceased retired cadres, a housing rent, the new rental expenditure and family housing allowance offset, the net increase in the monthly expenditure of each household approved once, the full amount of exemption.
After July 7, 1937, or after, the cadres who participated in the revolutionary work and enjoyed the retirement treatment or the spouse of the deceased retired cadres, the retired old workers who participated in the revolutionary work before the founding of the Republic of China or the spouse of the deceased retired old workers, after the rent of a housing unit is raised, the new rent expenditure is offset with the family housing subsidy, and the part of the monthly net increase in the monthly expenditure of more than 15 yuan for each household is given as a reduction or waiver.
Social relief households and non-working merit households as determined by the civil affairs department shall be granted a full exemption or a limited reduction in the new rent, as appropriate, after a housing unit is put up for rent.
(C) Subdivided housing deposit
Subdivided housing deposit is a measure to promote the paid allocation of housing, the establishment of self-restraint mechanism of housing demand, mobilize funds for residential construction, accelerate the construction of residential housing, and increase the supply of housing.
Allocation of new and old public housing, housing must be required to pay a deposit in order to obtain the right to use the housing, and pay monthly rent. 1992 deposit payment standard was set at 20 to 50 yuan per square meter of floor space, and adjusted in the future with the changes in the price index. The deposit for housing belongs to the depositor, who enjoys a low interest rate that is not compounded and is repaid in a lump sum after five years.
The deposit is earmarked by the ownership unit for housing construction.
(D) buy a house to give concessions
Selling public housing to raise funds for construction is to alleviate the housing conflict, the realization of the virtuous cycle of housing funds, the establishment of the state, the collective, the individual three combinations to solve the housing problem of the important elements of the new mechanism.
When allocating housing, each unit should implement the principle of selling and renting first, and renting and selling simultaneously. Priority should be given to arranging for the sale (or rental) of housing to households with housing difficulties, as well as making outstanding contributions to the advanced people, scientific and technological personnel, intellectuals, front-line workers.
Any employee who has a permanent household registration in the city, who lives in the city for his own purpose, and who meets the conditions for the allocation of housing, may apply to the unit to purchase (except for those listed in the scope of the non-sale) newly constructed (including vacated) or now rented complete sets of public housing.
The purchase of public housing by employees shall be based on the standard price within the prescribed area standard; if the area standard is exceeded, the exceeding portion shall be valued at the market price. In the initial stage of the housing reform, the new housing is temporarily based on the construction cost of the housing itself; the old housing is based on the replacement price (the construction cost of similar newly built housing completed in the previous year) multiplied by the discount for newness, both of which are priced according to the location of the housing lot, the floor, the direction, and other factors that are added to or subtracted from the price.
Employees who purchase public housing at a discounted price are limited to one purchase per household. If the purchase price is paid in full, the price can be reduced by 20%. Can also be paid in installments, the first payment shall not be less than 30% of the purchase price, on the basis of each additional payment of 10%, a reduction of 2.5% of the price, the remaining portion of the bank can apply for low-interest loans to the credit department of the city of housing reform by the buyer of the monthly repayment of the principal and interest. The repayment period is up to 15 years for new houses and up to 10 years for old houses. The interest rate of the loan is determined according to the length of the repayment period.
Public housing purchased by employees at preferential prices has partial ownership, and the original ownership unit is the ****owner of the property. The purchaser enjoys the right of permanent use and legal inheritance, but may not transfer, rent, grant or change the use. The purchaser can sell the house after paying the full amount and living in it for 5 years, and the original property unit has the right of first refusal. The proceeds of the sale, the purchaser can only share the original purchase price accounted for by the proportion of the average comprehensive cost of the part of the remaining part of the original property rights unit, included in the housing fund.
The property rights unit sells the new house at a favorable price, exempts the fixed assets investment direction adjustment tax, and temporarily exempts the business tax; the old house is temporarily exempted from the business tax. The housing fund raised from the sale of housing is temporarily exempted from the State Budget Adjustment Fund and the Energy and Transportation Key Construction Fund. Home buyers are exempted from urban land use tax, property tax and one-time deed tax.
Enterprises selling public housing at preferential prices, the surviving property rights, you can continue to withdraw depreciation and overhaul fund.