Core Viewpoint - The article provides a comprehensive overview of the housing provident fund, including its interest calculation, settlement dates, and tax exemptions for individuals withdrawing funds from the account [3][4][5]. Group 1: Housing Provident Fund Overview - The housing provident fund earns interest from the date of deposit into the account, calculated annually based on the national interest rate [3]. - The interest settlement date is June 30 each year, covering the period from July 1 of the previous year to June 30 of the current year [4]. Group 2: Interest Calculation - The interest amount is calculated using the formula: Interest Amount = Account Balance × Actual Days Deposited × Annual Interest Rate ÷ 360 [5]. - The current interest rate for the housing provident fund is based on the central bank's one-year fixed deposit benchmark rate, which is currently 1.5% [5]. Group 3: Query Methods - Individuals can check their housing provident fund details online through the local housing provident fund management website or official WeChat account [6]. - Other methods include using Alipay/WeChat under the "City Services" section, local government service apps, or by calling the hotline 12329 for inquiries [7]. Group 4: Tax Exemption - Withdrawals from the housing provident fund are exempt from personal income tax as per the regulations set by the Ministry of Finance and the State Administration of Taxation [7].