Houseless households refer to employees and their spouses who have never enjoyed physical housing (including renting or buying public housing according to the housing reform policy) or the government and enterprises provide preferential policies to solve the housing problem.
Housing subsidy is a subsidy given by the state to solve the housing problem of employees, that is, the funds originally used by the unit for building houses and buying houses are converted into housing subsidies;
It will be distributed to employees in installments (such as monthly) or once, and then employees will go to the housing market to solve their housing problems by buying or renting.
On June 5438+065438+ 10, 2009, the state stipulated that the individual tax on housing subsidies was: for employees who did not enjoy the national welfare housing allocation policy, or who did enjoy the national welfare housing allocation but did not meet the specified area standard; Units in accordance with the national or local government subsidy standards, one-time or monthly housing subsidies will be included in the special account of the housing provident fund management center where individual employees are located, and personal income tax will not be levied temporarily.
Measures for the approval of the housing area of employees of the central and state organs in Beijing and the treatment of non-compliance and over-compliance.
Workers and their spouses who rent public housing or purchase public housing at the cost price or standard price of housing reform according to the prescribed rent standard for ordinary public housing are workers without housing. Also, the following three types of families whose housing area is not within the approved scope are also houseless households. Houses purchased, leased or built in full by employees at market price or affordable housing price; Has paid the purchase price of public housing exceeding the standard according to the regulations;
Private housing acquired by employees and their spouses through inheritance and gift. Employees who purchase commercial housing should be within the scope of no households. However, individual employees have not allocated housing in the unit, and their spouses have purchased public housing at the cost price or standard price of unit leasing or housing reform, which should not belong to households without housing.