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《Journal of Shanghai University of Finance and Economics》 2011-01
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On Ownership of Valueadded Proceedsof Housing Accumulation Fund

ZHU Xiaozhe(School of Law,East China University of Political Science and Law,Shanghai 201620,China)  
In recent years,there has been much dispute over the ownership of valueadded proceeds of housing accumulation fund,which focuses on whether the balance belongs to individuals who pay housing accumulation fund or national finance.This paper analyzes the problem from the legal angle.Firstly,it points out that,according to yield theory,the balance of valueadded proceeds of housing accumulation fund is not the interests of the fund paid by individuals.Then it criticizes the unreasonable practice of adding the balance to national finance.It raises that the institutional idea of housing accumulation fund should be changed from the collection of construction fund and the provision of lowinterest loans to a part of establishing the policy system of housing security.Due to this idea change,it suggests that the balance of valueadded proceeds of housing accumulation fund can be used as the fund of lowrent house construction.
【Fund】: 上海市教委科研创新一般项目“社会本位民法原理的学说流变及制度价值”(08YS137);; 上海市教委第五期重点学科“民法与知识产权”(J51104)阶段性研究成果
【CateGory Index】: D922.181
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