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《关于住房公积金管理若干具体问题的指导意见》建金管[2005]5号指出:国家机关、国有企业、城镇集体企业、外商投资企业、城镇私营企业及其他城镇企业、事业单位、民办非企业单位、社会团体(以下统称单位)及其在职职工,应当按《住房公积金管理条例》的规定缴存住房公积金。有条件的地方,城镇单位聘用进城务工人员,单位和职工可缴存住房公积金;城镇个体工商户、自由职业人员可申请缴存住房公积金,月缴存额的工资基数按照缴存人上一年度月平均纳税收入计算;进城务工人员、城镇个体工商户、自由职业人员购买自住住房或者在户口所在地购建自住住房的,可以凭购房合同、用地证明及其他有效证明材料,提
Guiding Opinions on Several Specific Issues Regarding Housing Fund Management Jianzongguan [2005] No. 5 pointed out: State organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions and private non-enterprise units , Social organizations (hereinafter collectively referred to as the unit) and their serving staff and workers shall pay the housing provident fund according to the Regulations on the Management of Housing Fund. Where conditions permit, urban units employ urban migrant workers, units and employees can deposit housing provident fund; urban individual industrial and commercial households, freelance workers may apply for payment of housing provident fund, the monthly payment of the base pay according to the depositors last Annual average tax revenue calculation; migrant workers, urban individual industrial and commercial households, freelance workers to buy their own housing or in the hukou to buy and build self-occupied housing, with the purchase contract, certificate of land and other valid documents,