A, housing provident fund unit part of how to pay taxes

Housing provident fund, if exceeded, then you need to pay taxes in accordance with the proportion of 20%.

1, housing provident fund is generally not tax tax units and individuals in accordance with no more than the approved contribution base with no more than 20% of the contribution structure of the housing provident fund, not counted in the individual's current wages, salary income, exempt from personal income tax. More than the approved contribution base or the prescribed proportion of its excess and into the individual current income tax.

2, according to the relevant in no more than the employee himself on the magnitude of his actual contribution to the housing fund, allowed in the position and the employee's personal contribution to the housing fund of the average monthly salary shall not exceed the employee's place of work in the city of the previous year quasi in accordance with the relevant provisions of the local implementation. Units and individuals more than the above prescribed ratio and standard contribution to the housing fund, should be more than part of the individual's current wages, salaries and income, personal income tax.

Two, I would like to ask how to pay taxes on housing fund

Housing fund generally do not need to pay taxes, exceeding the standard to pay personal income tax. The Ministry of Housing and Urban-Rural Development is working jointly with various departments to study the revision of provident fund regulations in the work of liberalizing the provisions of personal withdrawal of provident funds for the payment of housing rent.In 2013, some cities introduced methods to allow employees suffering from major diseases or their immediate family members to withdraw their provident funds to save their lives.In 2014, the three departments issued a letter to abolish the housing provident fund personal housing loan insurance, notary publics, the assessment of new houses and mandatory institutional guarantees and other fee items to reduce the burden of loan employees. Provident fund, usually refers to housing provident fund, sometimes also refers to company provident fund. Housing provident fund refers to the long-term housing reserves contributed by state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions, private non-enterprise units, social organizations and their active employees. More about how to pay taxes on housing fund, go to: /ask/672a231615826754.html?zd to see more content

Three, housing fund to pay taxes?

Provident fund is higher than a certain limit to pay taxes, as for you to pay that part of the first is deducted from the salary, and then by your company to do the accounts from the bank deposits into your provident fund account.

Units and individuals in accordance with not more than the approved contribution base and not more than 20% of the contribution ratio withdrawn and deposited to the designated financial institutions of the housing provident fund, is not included in the individual's current wages, salaries, exempt from personal income tax. If the housing provident fund is withdrawn and deposited in excess of the approved contribution base or the prescribed ratio, the tax authorities will include the excess portion of the housing provident fund in the individual's current salary and wage income for the purpose of individual income tax.

Four, housing fund to tax

Personal contributions to the housing fund and social security, as well as the same, do not have to pay taxes.