According to the opinion of the Supreme People's Court on the implementation of civil policies, "during the existence of marriage, the income and property purchased by the husband and wife from their own or joint labor, and the property inherited or donated by them or jointly, are the joint property of the husband and wife." Among them, "income from labor", for unit employees, should also include various bonuses, subsidies The welfare in kind and other benefits distributed by the unit and the labor income beyond eight hours, of course, also include the subsidies provided by the unit for employees to purchase houses. Therefore, when dealing with divorce, it is not only necessary to divide the preferential price of the couple's purchase of commercial housing, but also to distribute the balance subsidy equally. For example, a couple whose husband is an employee of an administrative unit and whose wife is an employee of the judicial department sold a commercial house worth 700000 yuan to the employees in 2003 with a unit subsidy of 300000 yuan. The couple invested 400000 yuan to buy the house. Later, because the wife's unit paid a large amount of housing subsidies, the annual bonus was less, and there was basically no bonus, while the husband's unit did not make housing subsidies, Bonuses are considerable and become the main source of husband and wife savings. Later, the couple asked for divorce due to emotional breakdown. The court of first instance ruled that the family savings accounted for half of the total, and the house was owned by the woman. The woman compensated the man half of the purchase price of 200000 yuan. The man appealed because he did not divide the unit subsidy of 300000 yuan. Obviously, the appeal was justified. The house purchase subsidy given by the woman's unit was the same as the bonus given by the man's unit, They should be treated equally.
 2、 How to deal with the so-called "joint property of husband and wife" of housing provident fund in divorce refers to the non exclusive personal property acquired by both husband and wife during the duration of marriage. According to the provisions of the Marriage Law, the following properties obtained during the duration of the marital relationship belong to the joint property of the husband and wife: wages and bonuses; Production and operation income; Intellectual and property rights income; Inherited or donated property (except for donated property); Other properties that should be jointly owned. On December 25, 2003, the Supreme People's Court issued the Interpretation on Several Issues Concerning the Application of the Marriage Law of the People's Republic of China
 （2） Article 11 of the judicial interpretation clearly stipulates that the first paragraph of Article 17 of the Marriage Law
 （5） The "other property that should be jointly owned" in item (1) refers to the following property: income obtained by one party from personal property investment; Housing subsidies and housing provident fund actually obtained or should be obtained by both men and women; The pension insurance and bankruptcy resettlement compensation actually obtained or should be obtained by both men and women. Therefore, the housing provident fund belongs to the common property of both husband and wife during the marriage relationship. When couples divorce, their housing provident fund can be handled in accordance with the relevant provisions of the Marriage Law and the Civil Procedure Law.