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各省、自治区、直辖市和计划单列市国家税务局、地方税务局:《国务院关于进一步深化城镇住房制度改革加快住房建设的通知》(国发[1998]23号文件)规定,从1998年下半年开始停止住房实物分配,逐步实现住房分配货币化、工资化,具体时间、步骤由各省、自治区、直辖市人民政府根据本地实际情况确定。停止住房实物分配后,企业不再为职工购建住房筹集资金,应按规定取消住房基金和住房周转金。企业职工购房资金来源主要有:职工工资、住房公积金、个人住房贷款,以及有的地方由财政、单位原有住房建设资金转化的住房补贴等。为贯彻落实国务院关于
State Administration of Taxation and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: “The State Council promulgates the Circular of the State Council on Further Deepening the Reform of Urban Housing System and Accelerating Housing Construction” (Guo Fa [1998] No. 23), starting from the second half of 1998 Stop the physical distribution of housing and gradually realize the monetization and salary of housing distribution. The specific time and steps shall be determined by the people’s governments of all provinces, autonomous regions and municipalities directly under the Central Government according to the local conditions. After the physical distribution of housing is stopped, the enterprises will no longer raise funds for the purchase of housing for their staff and workers. They should cancel the housing fund and the working capital fund as required. The source of enterprise employees’ purchase of housing mainly includes employee salary, housing provident fund, individual housing loans, and housing subsidies in some places transformed from finance and the original housing construction funds of the unit. To implement the State Council