KYB CHINA(1999年4月3日中华人民共和国国务院令第262号发布 根据2002年3月24日《国务院关于修改〈住房公积金管理条例〉的决定》第一次修订 根据2019年3月24日《国务院关于修改部分行政法规的决定》第二次修订)
(Issued by Decree No. 262 of the State Council of the People's Republic of China on April 3, 1999; first revised according to the Decision of the State Council on Amending the Regulations on the Administration of Housing Provident Fund on March 24, 2002; second revised according to the Decision of the State Council on Amending Some Administrative Regulations on March 24, 2019)
总则
General Provisions
为了加强对住房公积金的管理，维护住房公积金所有者的合法权益，促进城镇住房建设，提高城镇居民的居住水平，制定本条例。
These Regulations are formulated to strengthen the management of the housing provident fund, protect the legitimate rights and interests of housing provident fund owners, promote urban housing construction, and improve the living standards of urban residents.
本条例适用于中华人民共和国境内住房公积金的缴存、提取、使用、管理和监督。
These Regulations apply to the deposit, withdrawal, use, management, and supervision of the housing provident fund within the territory of the People's Republic of China.
本条例所称住房公积金，是指国家机关、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)及其在职职工缴存的长期住房储金。
The term "housing provident fund" as used in these Regulations refers to the long-term housing savings deposited 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 (hereinafter collectively referred to as "units") and their on-the-job employees.
职工个人缴存的住房公积金和职工所在单位为职工缴存的住房公积金，属于职工个人所有。
The housing provident fund deposited by individual employees and the housing provident fund deposited by the employer for the employee shall belong to the individual employee.
住房公积金的管理实行住房公积金管理委员会决策、住房公积金管理中心运作、银行专户存储、财政监督的原则。
The management of the housing provident fund shall follow the principles of decision-making by the Housing Provident Fund Management Committee, operation by the Housing Provident Fund Management Center, special account storage in banks, and financial supervision.
住房公积金应当用于职工购买、建造、翻建、大修自住住房，任何单位和个人不得挪作他用。
The housing provident fund shall be used for employees to purchase, construct, renovate, or overhaul self-occupied housing. No unit or individual may misappropriate it for other purposes.
住房公积金的存、贷利率由中国人民银行提出，经征求国务院建设行政主管部门的意见后，报国务院批准。
The deposit and loan interest rates of the housing provident fund shall be proposed by the People's Bank of China, submitted to the State Council for approval after soliciting opinions from the administrative department of construction under the State Council.
国务院建设行政主管部门会同国务院财政部门、中国人民银行拟定住房公积金政策，并监督执行。
The administrative department of construction under the State Council, together with the financial department under the State Council and the People's Bank of China, shall formulate housing provident fund policies and supervise their implementation.
省、自治区人民政府建设行政主管部门会同同级财政部门以及中国人民银行分支机构，负责本行政区域内住房公积金管理法规、政策执行情况的监督。
The administrative department of construction of the people's government of a province or autonomous region, together with the financial department at the same level and the branch of the People's Bank of China, shall be responsible for supervising the implementation of housing provident fund management laws, regulations, and policies within its administrative region.
机构及其职责
Institutions and Their Responsibilities
直辖市和省、自治区人民政府所在地的市以及其他设区的市(地、州、盟)，应当设立住房公积金管理委员会，作为住房公积金管理的决策机构。住房公积金管理委员会的成员中，人民政府负责人和建设、财政、人民银行等有关部门负责人以及有关专家占1/3，工会代表和职工代表占1/3，单位代表占1/3。
Municipalities directly under the Central Government, cities where the people's governments of provinces and autonomous regions are located, and other cities divided into districts (prefectures, leagues, and prefectures) shall establish a Housing Provident Fund Management Committee as the decision-making body for housing provident fund management. Among the members of the Housing Provident Fund Management Committee, the responsible persons of the people's government and the responsible persons of relevant departments such as construction, finance, and the People's Bank, as well as relevant experts, shall account for 1/3; representatives of trade unions and employees shall account for 1/3; and representatives of units shall account for 1/3.
住房公积金管理委员会主任应当由具有社会公信力的人士担任。
The director of the Housing Provident Fund Management Committee shall be a person with social credibility.
住房公积金管理委员会在住房公积金管理方面履行下列职责：
The Housing Provident Fund Management Committee shall perform the following duties in the management of the housing provident fund:
(一)依据有关法律、法规和政策，制定和调整住房公积金的具体管理措施，并监督实施；
(1) Formulate and adjust specific management measures for the housing provident fund in accordance with relevant laws, regulations, and policies, and supervise their implementation;
(二)根据本条例第十八条的规定，拟订住房公积金的具体缴存比例；
(2) Draft specific deposit ratios for the housing provident fund in accordance with the provisions of Article 18 of these Regulations;
(三)确定住房公积金的最高贷款额度；
(3) Determine the maximum loan amount for the housing provident fund;
(四)审批住房公积金归集、使用计划；
(4) Approve the housing provident fund collection and use plans;
(五)审议住房公积金增值收益分配方案；
(5) Review the distribution plan for the value-added income of the housing provident fund;
(六)审批住房公积金归集、使用计划执行情况的报告。
(6) Approve reports on the implementation of housing provident fund collection and use plans.
直辖市和省、自治区人民政府所在地的市以及其他设区的市(地、州、盟)应当按照精简、效能的原则，设立一个住房公积金管理中心，负责住房公积金的管理运作。县(市)不设立住房公积金管理中心。
Municipalities directly under the Central Government, cities where the people's governments of provinces and autonomous regions are located, and other cities divided into districts (prefectures, leagues, and prefectures) shall, in accordance with the principles of simplification and efficiency, establish one Housing Provident Fund Management Center responsible for the management and operation of the housing provident fund. Counties (cities) shall not establish Housing Provident Fund Management Centers.
前款规定的住房公积金管理中心可以在有条件的县(市)设立分支机构。住房公积金管理中心与其分支机构应当实行统一的规章制度，进行统一核算。
The Housing Provident Fund Management Center referred to in the preceding paragraph may establish branches in counties (cities) where conditions permit. The Housing Provident Fund Management Center and its branches shall implement unified rules and regulations and conduct unified accounting.
住房公积金管理中心是直属城市人民政府的不以营利为目的的独立的事业单位。
The Housing Provident Fund Management Center is a non-profit independent public institution directly under the city people's government.
住房公积金管理中心履行下列职责：
The Housing Provident Fund Management Center shall perform the following duties:
(一)编制、执行住房公积金的归集、使用计划；
(1) Prepare and implement housing provident fund collection and use plans;
(二)负责记载职工住房公积金的缴存、提取、使用等情况；
(2) Be responsible for recording the deposit, withdrawal, and use of employees' housing provident fund;
(三)负责住房公积金的核算；
(3) Be responsible for the accounting of the housing provident fund;
(四)审批住房公积金的提取、使用；
(4) Approve the withdrawal and use of the housing provident fund;
(五)负责住房公积金的保值和归还；
(5) Be responsible for the preservation and repayment of the housing provident fund;
(六)编制住房公积金归集、使用计划执行情况的报告；
(6) Prepare reports on the implementation of housing provident fund collection and use plans;
(七)承办住房公积金管理委员会决定的其他事项。
(7) Undertake other matters decided by the Housing Provident Fund Management Committee.
住房公积金管理委员会应当按照中国人民银行的有关规定，指定受委托办理住房公积金金融业务的商业银行(以下简称受委托银行)；住房公积金管理中心应当委托受委托银行办理住房公积金贷款、结算等金融业务和住房公积金账户的设立、缴存、归还等手续。
The Housing Provident Fund Management Committee shall, in accordance with the relevant provisions of the People's Bank of China, designate commercial banks (hereinafter referred to as "entrusted banks") to handle housing provident fund financial business; the Housing Provident Fund Management Center shall entrust the entrusted banks to handle housing provident fund loans, settlements, and other financial services, as well as procedures for the establishment, deposit, and repayment of housing provident fund accounts.
住房公积金管理中心应当与受委托银行签订委托合同。
The Housing Provident Fund Management Center shall sign an entrustment contract with the entrusted bank.
缴存
Deposit
住房公积金管理中心应当在受委托银行设立住房公积金专户。
The Housing Provident Fund Management Center shall open a special account for the housing provident fund at an entrusted bank.
单位应当向住房公积金管理中心办理住房公积金缴存登记，并为本单位职工办理住房公积金账户设立手续。每个职工只能有一个住房公积金账户。
A unit shall register for housing provident fund deposit with the Housing Provident Fund Management Center and handle the procedures for establishing housing provident fund accounts for its employees. Each employee may have only one housing provident fund account.
住房公积金管理中心应当建立职工住房公积金明细账，记载职工个人住房公积金的缴存、提取等情况。
The Housing Provident Fund Management Center shall establish detailed accounts of employees' housing provident fund, recording the deposit, withdrawal, and other information of individual employees' housing provident fund.
新设立的单位应当自设立之日起30日内向住房公积金管理中心办理住房公积金缴存登记，并自登记之日起20日内，为本单位职工办理住房公积金账户设立手续。
A newly established unit shall register for housing provident fund deposit with the Housing Provident Fund Management Center within 30 days from the date of establishment, and within 20 days from the date of registration, handle the procedures for establishing housing provident fund accounts for its employees.
单位合并、分立、撤销、解散或者破产的，应当自发生上述情况之日起30日内由原单位或者清算组织向住房公积金管理中心办理变更登记或者注销登记，并自办妥变更登记或者注销登记之日起20日内，为本单位职工办理住房公积金账户转移或者封存手续。
If a unit merges, splits, is revoked, dissolved, or becomes bankrupt, the original unit or the liquidation organization shall, within 30 days from the occurrence of the above situation, handle change registration or cancellation registration with the Housing Provident Fund Management Center, and within 20 days from the completion of change registration or cancellation registration, handle the transfer or freeze of employees' housing provident fund accounts.
单位录用职工的，应当自录用之日起30日内向住房公积金管理中心办理缴存登记，并办理职工住房公积金账户的设立或者转移手续。
If a unit hires an employee, it shall, within 30 days from the date of hiring, register for deposit with the Housing Provident Fund Management Center and handle the procedures for establishing or transferring the employee's housing provident fund account.
单位与职工终止劳动关系的，单位应当自劳动关系终止之日起30日内向住房公积金管理中心办理变更登记，并办理职工住房公积金账户转移或者封存手续。
If a unit terminates the labor relationship with an employee, the unit shall, within 30 days from the date of termination, handle change registration with the Housing Provident Fund Management Center and handle the transfer or freeze of the employee's housing provident fund account.
职工住房公积金的月缴存额为职工本人上一年度月平均工资乘以职工住房公积金缴存比例。
The monthly deposit amount of an employee's housing provident fund shall be the employee's average monthly salary of the previous year multiplied by the employee's housing provident fund deposit ratio.
单位为职工缴存的住房公积金的月缴存额为职工本人上一年度月平均工资乘以单位住房公积金缴存比例。
The monthly deposit amount of the housing provident fund deposited by the unit for the employee shall be the employee's average monthly salary of the previous year multiplied by the unit's housing provident fund deposit ratio.
新参加工作的职工从参加工作的第二个月开始缴存住房公积金，月缴存额为职工本人当月工资乘以职工住房公积金缴存比例。
Newly employed employees shall start depositing the housing provident fund from the second month of employment, and the monthly deposit amount shall be the employee's salary for that month multiplied by the employee's housing provident fund deposit ratio.
单位新调入的职工从调入单位发放工资之日起缴存住房公积金，月缴存额为职工本人当月工资乘以职工住房公积金缴存比例。
Employees newly transferred to a unit shall start depositing the housing provident fund from the date the transferring unit issues wages, and the monthly deposit amount shall be the employee's salary for that month multiplied by the employee's housing provident fund deposit ratio.
职工和单位住房公积金的缴存比例均不得低于职工上一年度月平均工资的5%；有条件的城市，可以适当提高缴存比例。具体缴存比例由住房公积金管理委员会拟订，经本级人民政府审核后，报省、自治区、直辖市人民政府批准。
The deposit ratios for employees and units shall not be less than 5% of the employee's average monthly salary of the previous year; cities with conditions may appropriately increase the deposit ratio. The specific deposit ratio shall be drafted by the Housing Provident Fund Management Committee, reviewed by the people's government at the same level, and submitted to the people's government of the province, autonomous region, or municipality directly under the Central Government for approval.
职工个人缴存的住房公积金，由所在单位每月从其工资中代扣代缴。
The housing provident fund deposited by individual employees shall be withheld and paid by the unit from the employee's monthly salary.
单位应当于每月发放职工工资之日起5日内将单位缴存的和为职工代缴的住房公积金汇缴到住房公积金专户内，由受委托银行计入职工住房公积金账户。
The unit shall, within 5 days from the date of issuing wages to employees each month, remit the unit's deposit and the employee's withheld deposit to the special housing provident fund account, and the entrusted bank shall credit it to the employee's housing provident fund account.
单位应当按时、足额缴存住房公积金，不得逾期缴存或者少缴。
Units shall deposit the housing provident fund on time and in full, and shall not delay or under-deposit.
对缴存住房公积金确有困难的单位，经本单位职工代表大会或者工会讨论通过，并经住房公积金管理中心审核，报住房公积金管理委员会批准后，可以降低缴存比例或者缓缴；待单位经济效益好转后，再提高缴存比例或者补缴缓缴。
For units that have genuine difficulties in depositing the housing provident fund, after discussion and approval by the employees' congress or trade union, and after review by the Housing Provident Fund Management Center and approval by the Housing Provident Fund Management Committee, the deposit ratio may be reduced or payment may be deferred; after the unit's economic benefits improve, the deposit ratio shall be increased or the deferred payment shall be made up.
住房公积金自存入职工住房公积金账户之日起按照国家规定的利率计息。
The housing provident fund shall accrue interest at the rate prescribed by the state from the date it is deposited into the employee's housing provident fund account.
住房公积金管理中心应当为缴存住房公积金的职工发放缴存住房公积金的有效凭证。
The Housing Provident Fund Management Center shall issue valid certificates of housing provident fund deposit to employees who deposit the housing provident fund.
单位为职工缴存的住房公积金，按照下列规定列支：
The housing provident fund deposited by the unit for employees shall be accounted for according to the following provisions:
(一)机关在预算中列支；
(1) For state organs, it shall be accounted for in the budget;
(二)事业单位由财政部门核定收支后，在预算或者费用中列支；
(2) For public institutions, after the financial department approves the revenue and expenditure, it shall be accounted for in the budget or expenses;
(三)企业在成本中列支。
(3) For enterprises, it shall be accounted for in costs.
提取和使用
Withdrawal and Use
职工有下列情形之一的，可以提取职工住房公积金账户内的存储余额：
Employees may withdraw the balance in their housing provident fund accounts under any of the following circumstances:
(一)购买、建造、翻建、大修自住住房的；
(1) Purchasing, constructing, renovating, or overhauling self-occupied housing;
(二)离休、退休的；
(2) Retiring;
(三)完全丧失劳动能力，并与单位终止劳动关系的；
(3) Completely losing the ability to work and terminating the labor relationship with the unit;
(四)出境定居的；
(4) Settling abroad;
(五)偿还购房贷款本息的；
(5) Repaying the principal and interest of a housing loan;
(六)房租超出家庭工资收入的规定比例的。
(6) Rent exceeding the prescribed proportion of the family's wage income.
依照前款第(二)、(三)、(四)项规定，提取职工住房公积金的，应当同时注销职工住房公积金账户。
When withdrawing the housing provident fund in accordance with items (2), (3), and (4) of the preceding paragraph, the employee's housing provident fund account shall be cancelled simultaneously.
职工死亡或者被宣告死亡的，职工的继承人、受遗赠人可以提取职工住房公积金账户内的存储余额；无继承人也无受遗赠人的，职工住房公积金账户内的存储余额纳入住房公积金的增值收益。
If an employee dies or is declared dead, the employee's heirs or legatees may withdraw the balance in the employee's housing provident fund account; if there are no heirs or legatees, the balance in the employee's housing provident fund account shall be included in the value-added income of the housing provident fund.
职工提取住房公积金账户内的存储余额的，所在单位应当予以核实，并出具提取证明。
When an employee withdraws the balance in the housing provident fund account, the unit shall verify and issue a withdrawal certificate.
职工应当持提取证明向住房公积金管理中心申请提取住房公积金。住房公积金管理中心应当自受理申请之日起3日内作出准予提取或者不准提取的决定，并通知申请人；准予提取的，由受委托银行办理支付手续。
The employee shall apply to the Housing Provident Fund Management Center for withdrawal of the housing provident fund with the withdrawal certificate. The Housing Provident Fund Management Center shall, within 3 days from the date of receiving the application, make a decision on whether to approve the withdrawal and notify the applicant; if the withdrawal is approved, the entrusted bank shall handle the payment procedures.
缴存住房公积金的职工，在购买、建造、翻建、大修自住住房时，可以向住房公积金管理中心申请住房公积金贷款。
Employees who deposit the housing provident fund may apply to the Housing Provident Fund Management Center for a housing provident fund loan when purchasing, constructing, renovating, or overhauling self-occupied housing.
住房公积金管理中心应当自受理申请之日起15日内作出准予贷款或者不准贷款的决定，并通知申请人；准予贷款的，由受委托银行办理贷款手续。
The Housing Provident Fund Management Center shall, within 15 days from the date of receiving the application, make a decision on whether to approve the loan and notify the applicant; if the loan is approved, the entrusted bank shall handle the loan procedures.
住房公积金贷款的风险，由住房公积金管理中心承担。
The risk of housing provident fund loans shall be borne by the Housing Provident Fund Management Center.
申请人申请住房公积金贷款的，应当提供担保。
Applicants applying for a housing provident fund loan shall provide guarantee.
住房公积金管理中心在保证住房公积金提取和贷款的前提下，经住房公积金管理委员会批准，可以将住房公积金用于购买国债。
On the premise of ensuring the withdrawal and loan of the housing provident fund, and with the approval of the Housing Provident Fund Management Committee, the Housing Provident Fund Management Center may use the housing provident fund to purchase government bonds.
住房公积金管理中心不得向他人提供担保。
The Housing Provident Fund Management Center shall not provide guarantees to others.
住房公积金的增值收益应当存入住房公积金管理中心在受委托银行开立的住房公积金增值收益专户，用于建立住房公积金贷款风险准备金、住房公积金管理中心的管理费用和建设城市廉租住房的补充资金。
The value-added income of the housing provident fund shall be deposited into a special account for the value-added income of the housing provident fund opened by the Housing Provident Fund Management Center at an entrusted bank, and shall be used to establish a risk reserve for housing provident fund loans, the management expenses of the Housing Provident Fund Management Center, and supplementary funds for the construction of urban low-rent housing.
住房公积金管理中心的管理费用，由住房公积金管理中心按照规定的标准编制全年预算支出总额，报本级人民政府财政部门批准后，从住房公积金增值收益中上交本级财政，由本级财政拨付。
The management expenses of the Housing Provident Fund Management Center shall be prepared by the Housing Provident Fund Management Center according to the prescribed standards for the total annual budget expenditure, submitted to the financial department of the people's government at the same level for approval, and then turned over from the value-added income of the housing provident fund to the finance at the same level, and allocated by the finance at the same level.
住房公积金管理中心的管理费用标准，由省、自治区、直辖市人民政府建设行政主管部门会同同级财政部门按照略高于国家规定的事业单位费用标准制定。
The standards for the management expenses of the Housing Provident Fund Management Center shall be formulated by the administrative department of construction of the people's government of the province, autonomous region, or municipality directly under the Central Government, together with the financial department at the same level, at a rate slightly higher than the expense standards for public institutions prescribed by the state.
监督
Supervision
地方有关人民政府财政部门应当加强对本行政区域内住房公积金归集、提取和使用情况的监督，并向本级人民政府的住房公积金管理委员会通报。
The financial department of the relevant local people's government shall strengthen supervision over the collection, withdrawal, and use of the housing provident fund within its administrative region, and report to the Housing Provident Fund Management Committee of the people's government at the same level.
住房公积金管理中心在编制住房公积金归集、使用计划时，应当征求财政部门的意见。
When preparing the housing provident fund collection and use plan, the Housing Provident Fund Management Center shall solicit opinions from the financial department.
住房公积金管理委员会在审批住房公积金归集、使用计划和计划执行情况的报告时，必须有财政部门参加。
When the Housing Provident Fund Management Committee approves the housing provident fund collection and use plan and the report on the implementation of the plan, the financial department must participate.
住房公积金管理中心编制的住房公积金年度预算、决算，应当经财政部门审核后，提交住房公积金管理委员会审议。
The annual budget and final accounts of the housing provident fund prepared by the Housing Provident Fund Management Center shall be reviewed by the financial department and then submitted to the Housing Provident Fund Management Committee for deliberation.
住房公积金管理中心应当每年定期向财政部门和住房公积金管理委员会报送财务报告，并将财务报告向社会公布。
The Housing Provident Fund Management Center shall regularly submit financial reports to the financial department and the Housing Provident Fund Management Committee each year, and shall publish the financial reports to the public.
住房公积金管理中心应当依法接受审计部门的审计监督。
The Housing Provident Fund Management Center shall accept audit supervision by the audit department in accordance with the law.
住房公积金管理中心和职工有权督促单位按时履行下列义务：
The Housing Provident Fund Management Center and employees have the right to supervise units to fulfill the following obligations on time:
(一)住房公积金的缴存登记或者变更、注销登记；
(1) Registration for housing provident fund deposit or change/cancellation registration;
(二)住房公积金账户的设立、转移或者封存；
(2) Establishment, transfer, or freeze of housing provident fund accounts;
(三)足额缴存住房公积金。
(3) Full deposit of the housing provident fund.
住房公积金管理中心应当督促受委托银行及时办理委托合同约定的业务。
The Housing Provident Fund Management Center shall supervise the entrusted bank to handle the business agreed in the entrustment contract in a timely manner.
受委托银行应当按照委托合同的约定，定期向住房公积金管理中心提供有关的业务资料。
The entrusted bank shall, in accordance with the entrustment contract, regularly provide relevant business materials to the Housing Provident Fund Management Center.
职工、单位有权查询本人、本单位住房公积金的缴存、提取情况，住房公积金管理中心、受委托银行不得拒绝。
Employees and units have the right to inquire about the deposit and withdrawal of their own or the unit's housing provident fund, and the Housing Provident Fund Management Center and the entrusted bank shall not refuse.
职工、单位对住房公积金账户内的存储余额有异议的，可以申请受委托银行复核；对复核结果有异议的，可以申请住房公积金管理中心重新复核。受委托银行、住房公积金管理中心应当自收到申请之日起5日内给予书面答复。
If employees or units have objections to the balance in the housing provident fund account, they may apply to the entrusted bank for a review; if they have objections to the review result, they may apply to the Housing Provident Fund Management Center for a re-review. The entrusted bank and the Housing Provident Fund Management Center shall give a written reply within 5 days from the date of receiving the application.
职工有权揭发、检举、控告挪用住房公积金的行为。
Employees have the right to expose, report, and accuse the misappropriation of the housing provident fund.
罚则
Penalty Provisions
违反本条例的规定，单位不办理住房公积金缴存登记或者不为本单位职工办理住房公积金账户设立手续的，由住房公积金管理中心责令限期办理；逾期不办理的，处1万元以上5万元以下的罚款。
If a unit, in violation of these Regulations, fails to register for housing provident fund deposit or fails to handle the procedures for establishing housing provident fund accounts for its employees, the Housing Provident Fund Management Center shall order it to do so within a time limit; if it fails to do so within the time limit, a fine of not less than 10,000 yuan but not more than 50,000 yuan shall be imposed.
违反本条例的规定，单位逾期不缴或者少缴住房公积金的，由住房公积金管理中心责令限期缴存；逾期仍不缴存的，可以申请人民法院强制执行。
If a unit, in violation of these Regulations, delays or under-deposits the housing provident fund, the Housing Provident Fund Management Center shall order it to make up the deposit within a time limit; if it still fails to deposit within the time limit, the Housing Provident Fund Management Center may apply to the people's court for compulsory enforcement.
住房公积金管理委员会违反本条例规定审批住房公积金使用计划的，由国务院建设行政主管部门会同国务院财政部门或者由省、自治区人民政府建设行政主管部门会同同级财政部门，依据管理职权责令限期改正。
If the Housing Provident Fund Management Committee approves the housing provident fund use plan in violation of these Regulations, the administrative department of construction under the State Council together with the financial department under the State Council, or the administrative department of construction of the people's government of the province or autonomous region together with the financial department at the same level, shall, according to their management authority, order correction within a time limit.
住房公积金管理中心违反本条例规定，有下列行为之一的，由国务院建设行政主管部门或者省、自治区人民政府建设行政主管部门依据管理职权，责令限期改正；对负有责任的主管人员和其他直接责任人员，依法给予行政处分：
If the Housing Provident Fund Management Center, in violation of these Regulations, commits any of the following acts, the administrative department of construction under the State Council or the administrative department of construction of the people's government of the province or autonomous region shall, according to their management authority, order correction within a time limit; and the responsible persons in charge and other directly responsible persons shall be given administrative sanctions according to law:
(一)未按照规定设立住房公积金专户的；
(1) Failing to establish a special account for the housing provident fund as required;
(二)未按照规定审批职工提取、使用住房公积金的；
(2) Failing to approve employees' withdrawal and use of the housing provident fund as required;
(三)未按照规定使用住房公积金增值收益的；
(3) Failing to use the value-added income of the housing provident fund as required;
(四)委托住房公积金管理委员会指定的银行以外的机构办理住房公积金金融业务的；
(4) Entrusting institutions other than the bank designated by the Housing Provident Fund Management Committee to handle housing provident fund financial business;
(五)未建立职工住房公积金明细账的；
(5) Failing to establish detailed accounts of employees' housing provident fund;
(六)未为缴存住房公积金的职工发放缴存住房公积金的有效凭证的；
(6) Failing to issue valid certificates of housing provident fund deposit to employees who deposit the housing provident fund;
(七)未按照规定用住房公积金购买国债的。
(7) Failing to use the housing provident fund to purchase government bonds as required.
违反本条例规定，挪用住房公积金的，由国务院建设行政主管部门或者省、自治区人民政府建设行政主管部门依据管理职权，追回挪用的住房公积金，没收违法所得；对挪用或者批准挪用住房公积金的人民政府负责人和政府有关部门负责人以及住房公积金管理中心负有责任的主管人员和其他直接责任人员，依照刑法关于挪用公款罪或者其他罪的规定，依法追究刑事责任；尚不够刑事处罚的，给予降级或者撤职的行政处分。
If, in violation of these Regulations, the housing provident fund is misappropriated, the administrative department of construction under the State Council or the administrative department of construction of the people's government of the province or autonomous region shall, according to their management authority, recover the misappropriated housing provident fund and confiscate the illegal gains; the responsible persons of the people's government and the responsible persons of relevant government departments who misappropriate or approve the misappropriation of the housing provident fund, as well as the responsible persons in charge and other directly responsible persons of the Housing Provident Fund Management Center, shall be investigated for criminal liability according to the Criminal Law regarding the crime of misappropriating public funds or other crimes; if the act does not constitute a crime, administrative sanctions of demotion or removal from office shall be imposed.
住房公积金管理中心违反财政法规的，由财政部门依法给予行政处罚。
If the Housing Provident Fund Management Center violates financial regulations, the financial department shall impose administrative penalties according to law.
违反本条例规定，住房公积金管理中心向他人提供担保的，对直接负责的主管人员和其他直接责任人员依法给予行政处分。
If, in violation of these Regulations, the Housing Provident Fund Management Center provides guarantees to others, the directly responsible persons in charge and other directly responsible persons shall be given administrative sanctions according to law.
国家机关工作人员在住房公积金监督管理工作中滥用职权、玩忽职守、徇私舞弊，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分。
If state functionaries abuse their power, neglect their duties, or engage in malpractice for personal gain in the supervision and management of the housing provident fund, and if the act constitutes a crime, criminal liability shall be investigated according to law; if the act does not constitute a crime, administrative sanctions shall be imposed according to law.
附则
Supplementary Provisions
住房公积金财务管理和会计核算的办法，由国务院财政部门商国务院建设行政主管部门制定。
The methods for financial management and accounting of the housing provident fund shall be formulated by the financial department under the State Council in consultation with the administrative department of construction under the State Council.
本条例施行前尚未办理住房公积金缴存登记和职工住房公积金账户设立手续的单位，应当自本条例施行之日起60日内到住房公积金管理中心办理缴存登记，并到受委托银行办理职工住房公积金账户设立手续。
Units that have not yet registered for housing provident fund deposit or handled the procedures for establishing employees' housing provident fund accounts before the implementation of these Regulations shall, within 60 days from the date of implementation of these Regulations, go to the Housing Provident Fund Management Center to register for deposit and go to the entrusted bank to handle the procedures for establishing employees' housing provident fund accounts.
本条例自发布之日起施行。
These Regulations shall come into force as of the date of promulgation.