当前住房公积金成为高收入群体避税的工具,导致分配不公,“低存低贷”造成公积金存款利益向少数人集中,加剧了贫富悬殊。弥补住房公积金的缺陷需采取取消缴纳住房公积金免缴企业所得税和个人所得税的规定及提高公积金存款利率等措施。 At present, the housing provident fund has become a tool for tax avoidance of high-income groups, resulting in unfair distribution. The low deposit and low loan have caused the accumulation fund interests to be concentrated in the minority, aggravating the disparity between the rich and the poor. Make up for the shortcomings of housing provident fund need to take to cancel the payment of housing provident fund exemption from corporate income tax and personal income tax provisions and improve the deposit rate and other measures.