| Thirty years of reform and opening up, China’s rapid in economic development, but the gap between the rich and the poor is expanding increasingly, social justice issues highlighted. At present, the deviation of the provident fund system implementation caused many unfair to some extent exacerbated the polarization between the rich and the poor, has aroused great concern. To carry out the theoretical research related to the housing accumulation fund system and practice, study how can we implement the housing accumulation fund system more effectively has become a hot academic research.Housing provident fund is a long-term housing funds which is the livelihood security, mutual aid, and all belong to the individual. It is an important part of the national housing security system. Housing provident fund policy,as a welfare policy, its original intention is to let the employees especially low-income families meet housing needs.and to regulate social income distribution, compensate for the excessive income gap function. But in recent years, China’s housing accumulation fund "to benefit the rich are not poor" phenomenon highlighted. The higher the income benefit greater, the lower the income benefit smaller, provident fund "upside down" not only do not rise to adjust income distribution, protection of vulnerable groups in the role, but further exacerbated the polarization between the rich and the poor, the alienation as "rich fund", against the original intention and social justice system.Housing provident fund "upside down" phenomenon appears in many aspects,"high income people have more opportunities to enjoy low interest loans" is obviously surface injustice, but more in-depth injustice is high earners enjoy high subsidies progressive, which is contrary to the basic principles of the allocation of public resources, against the original intention of the provident fund. China’s housing accumulation fund is free from personal income tax, and tax according to income level to progressive tax rate, this alone was not a small income gap. For example, a monthly income of100000yuan were paid provident fund deposit rate at12%,12000yuan plus according to the1:1with the payment rate, the people through the housing provident fund can enjoy duty-free amounted to10800yuan a month, or, the actual enjoyment of fiscal implicit subsidy129600yuan per year. And the monthly income of5000yuan, is12%according to deposit the provident fund, can enjoy the financial hidden subsidy is only1260yuan per year. Salary is20times gap, but financial compensation of up to a hundred times.In the provident fund the operation process, different income groups’ income gap is widening invisible. At present, the housing accumulation fund system implementation problems caused widespread concern in our community, if not paid attention and efforts to research solutions, it will lead to more serious social problems at last. Therefore, to explore the housing provident fund development road suited to China’s national condition and effective has become a urgent task. This study take questionnaire investigation to collect data and make further statistical analysis, take the view of Sociology and try to find an interpretation of our housing accumulation fund system implementation result. The focus of this study is the implementation and performance of housing provident fund system, further explores China’s housing provident fund system implementation deviation causes and try to find the measures to weaken its effection.Through research and data analysis, combined with previous research results, this study argues that China’s housing provident fund system have reverse function, latent factors. These increased uncertainty of the of the execute results. According to the investigation and study analysis, system design, implementation, monitoring techniques factors influence the system implementation results. To establish a set of more scientific and reasonable housing accumulation fund system, which our people have a right to choose to participate in or not. The function also have to strict the system of enforcement and supervision in order to better stimulate the housing accumulation fund system, to curb housing provident fund system’s latent function of the anti-function... |
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