Article 11 During the duration of the marriage relationship, the following properties shall belong to "other properties that shall be jointly owned" as stipulated in Article 17 of the Marriage Law:
（1） The income obtained from the investment of one party's personal property;
（2） Housing subsidies and housing provident fund actually obtained or should be obtained by both men and women;
（3） The pension insurance and bankruptcy resettlement compensation actually obtained or should be obtained by both men and women.
2、 Regulations on the Administration of Housing Provident Fund
Article 24 Under any of the following circumstances, an employee may withdraw the balance of his/her housing provident fund account:
（1） Those who purchase, build, rebuild or overhaul their own houses;
（2） Retired or retired;
（3） Completely lose the ability to work and terminate the labor relationship with the unit;
（4） Going abroad to settle down;
（5） Repayment of principal and interest of house purchase loan;
（6） The rent exceeds the specified proportion of the family's wage income.
According to the preceding paragraph
（2）
（3）
（4） According to the provisions of Item 2, if the employee housing provident fund is withdrawn, the employee housing provident fund account shall be cancelled at the same time.
Therefore, the housing provident fund actually obtained or should be obtained by one of the spouses during the duration of the marriage relationship belongs to other properties that should be jointly owned by the spouses. When dealing with housing provident fund in divorce cases, we should first strictly distinguish between pre marriage and post marriage, and only the housing provident fund during the duration of the marriage relationship between the two parties should be divided when divorce occurs. Since divorce is not the legal reason for withdrawing housing provident fund, after calculating the total amount, one party shall compensate the other party according to the difference of its own provident fund after deduction.
