Legal Qualitative And System Consummation Of Chinese Housing Accumulation Fund

The housing provident fund system has promoted the reform of housing market,cultivated housing finance,and improved the housing payment ability of urban residents.At the same time,it has also exposed the drawbacks of the system,such as the small coverage of the system,the difficulty of employees’ deposit,the precipitation of funds,and the inversion of benefits.Through the visualization analysis of relevant literature with Cite Space software,I learned about research trends and hot spots.Decided to start from housing provident fund attribute problem.To solve the system malpractice,must first answer the housing accumulation fund is what attribute problem.Then,the system should be perfected on the understanding of attributes to solve the drawbacks.First of all,the literature review focuses on the attributes of provident fund.Housing provident fund attribute problem is mainly divided into social security and wages said two groups.The theory of social security is subdivided into the theory of social security,the theory of social welfare and the theory of employee welfare.According to the security theory,the housing provident fund belongs to the housing security system,so it has security.The theory of social welfare explains the existence of deferral and the universality of the system from the historical logic,which indicates that the provident fund has social welfare attribute.According to the theory of employee welfare,the housing provident fund replaces the function of the original physical distribution and can only be used for housing consumption,which determines the property of employee welfare of the housing provident fund.The first theory of wages is based on historical logic.It holds that the housing provident fund is the monetary form of the physical distribution part under the original physical distribution system,so it has the attribute of wages.Secondly,from the perspective of Marx’s political economy,it points out that the original material distribution part is the labor commodity value of the laborer,which is now represented in the form of money.Both theories have shortcomings.The theory of social security is difficult to conform to the laws of labor reproduction,laws and regulations,judicial practice and the characteristics of housing provident fund system.On the contrary,wage theory is faced with deficiencies such as lack of legitimacy of compulsory deposit and lack of system continuation basis.Secondly,the author combs the evolution history of housing property,and introduces the necessary and functional characteristics of housing provident fund system through the government financial expenditure from 1971 to 1995.The housing provident fund system has some system defects,such as unclear attribute,small coverage,fund management and "robbing the poor and giving to the rich".Thirdly,the author demonstrates that the housing provident fund has the dual attributes of wage attribute and social security attribute,and the wage attribute and social security attribute are reflected in the recognition and collection stage of the provident fund and the management and operation supervision stage respectively.Wage attribute Argumentation: The observation of laws and regulations and judicial practice,the behavior convergence of legislators and judicators.Through a literal interpretation of section 113 of the Bankruptcy Code,provident funds can only be included in wages.And the wage is the laborer labor force reproduction must reflect the survival value.Housing is one of the important carriers of life.As a housing-related system,housing provident fund included in wages naturally has survival value hidden in it.The quality of the existence value makes it necessary for legislators and judicators to accept and protect the existence value and the wage attribute to be recognized whether they intend to or not.Social security attribute demonstration: according to the treaty signed and the Constitution,the government has the obligation to protect the basic housing of workers.The provident fund raised by workers bears part of the government’s social security responsibility.According to the mainstream view of social security,the socialized housing provident fund system belongs to social security system.The 14 th Five-Year Plan and 2035 Vision Outline included the housing provident fund system in the chapter of improving the housing market system and housing security system,and determined the social security attribute of the housing provident fund.The above dual attribute demonstration process,combined with the fund flow and function process of the provident fund through confirmation,payment,management,operation and supervision,can be found that the attribute of wage exists in the confirmation and collection stage,while the attribute of social security exists in the management and operation supervision stage.Both properties serve the long-term goal of the system--basic housing security.Therefore,the wage attribute and social security attribute are connected and independent,which belongs to the control of social security attribute.Finally,in order to ensure the housing provident fund system in the process of operation always pointing to justice.It is necessary to distribute the rights(powers)among the participants.It defines the collection power of the collection organ,the collection power of the unit and the participation right of the laborer in the collection stage.At the management stage,the management authority and the supervision right,the supervision right of the workers.At the same time,the workers are detailed,and the bottom line fair right of the low-income group,the low loan right of the middle income group and the compensation right of the high income group are clarified.Improve the provident fund system based on dual attributes.Centering on the attributes of social security,adhere to the principle of fairness.First,establish a safeguard mechanism to correct the "upper class" interest of the current system,reflect the basic nature of the system,and implement the new proposal of "housing" according to local conditions;Second,expand the subject area.The change of production mode has produced a large number of flexible employment groups,and the attribute of social security requires support for them.Around the wage attribute,adhere to the efficiency principle.First,establish a mechanism to protect the rights and interests of payers.The provident fund is directly protected by the Labor Law,and the protection of workers’ rights and interests is solved through the labor supervision system.Second.Encourage affordability to pay more within a certain range,and to ensure the basic rights of vulnerable groups to allow different levels of payment,expand the pool of provident funds;Third,the establishment of staff supervision mechanism,to supervise the management center.Based on the dialectical unity of dual attributes,adhere to the principle of organic unity of efficiency and fairness,perfect the system.First,improve the risk reserve system.Reduce the deposit rate and loan conditions of middle and low income groups,and collect the fees of those who use the provident fund to buy non-affordable housing,so as to prevent the flow risk of favoring middle and low income groups;Second,the provident fund to reduce the cost of efficiency,value preservation and increase.Break administrative barrier,establish regional management center.Securitization of provident fund loans.Purchase deposit insurance;Third,adjust the system to produce high-income groups.Fourth,expand the scope of use of provident funds.