The property of a unitary enterprise may be... Introduction

Unitary enterprise is a commercial organization that is not endowed by the owner with the right of ownership of the property assigned to it.

Such enterprises are called unitary enterprises, since their property is indivisible and cannot be distributed among deposits, shares, shares, shares.

Only state and municipal enterprises can be created in this form.

The corporate name of a unitary enterprise must contain an indication of the owner of its property.

The charter must clearly indicate to whom ( Russian Federation, which specific subject of the Russian Federation or local government body) owns the property of a unitary enterprise by right of ownership. In this case, the property (state or municipal, respectively) belongs to the unitary enterprise with the right of economic management or operational management.

Types of unitary enterprises

Unitary enterprises can be of three types:

Federal State Unitary Enterprise (FSUE),

state enterprise of a constituent entity of the Russian Federation (SUE);

municipal enterprise (MUP) - unitary enterprise municipality.

The essence of a unitary enterprise

Unitarity is a specific form of organization of activity, which is characterized by the following features:

creation of a legal entity through the allocation of certain property by the owner;

preservation of the founder's ownership of the transferred property;

assignment of property to a legal entity with the right of economic management or operational management;

indivisibility transferred property;

lack of membership;

the presence of a sole management body.

The main reasons for creating unitary enterprises

The main reasons why unitary enterprises are created include the following reasons:

carrying out certain subsidized types of activities and conducting certain industries operating at a loss;

carrying out activities to solve a number of social problems, including the sale of certain goods, works and services at minimum prices;

the need to use property whose privatization is prohibited.

The purpose of the activities of unitary enterprises

Since in accordance with paragraph 2 of Art. 50 and Art. 113 Civil Code In the Russian Federation, unitary enterprises are commercial legal entities, and their activities are aimed at generating profit for the benefit of the owner of the property - the state or municipality, as well as to cover their own expenses.

In addition, the purpose of the activity is not only to make a profit, but also to satisfy the interests of the state and provide for state needs.

At the same time, depending on the method of securing property, two types of unitary enterprises are distinguished (clause 2 of Article 113 of the Civil Code of the Russian Federation):

unitary enterprises based on the right of economic management (Article 114 of the Civil Code of the Russian Federation);

unitary enterprises based on the right of operational management (state-owned enterprises; Article 115 of the Civil Code of the Russian Federation).

Constituent documents of a unitary enterprise

The constituent document of a unitary enterprise is:

decision to establish a federal state enterprise. Such a decision is made by the Government of the Russian Federation or federal executive authorities in accordance with acts defining the competence of such bodies;

the decision to establish a state enterprise of a constituent entity of the Russian Federation or a municipal enterprise is made by the authorized body state power of a subject of the Russian Federation or a local government body in accordance with acts defining the competence of such bodies;

The document defining the management procedure of a unitary enterprise is its charter.

Charter of a unitary enterprise

The constituent document of a unitary enterprise is the organization's charter, which is approved by a ministry, department or other federal body.

The charter of a state and municipal enterprise must contain, in addition to the usual information characteristic of each legal entity, information about the subject and purposes of its activities, as well as the size of the organization’s authorized capital.

Statutory fund of a state unitary enterprise

The size of the authorized capital of a state unitary enterprise must be equal to no less than 5000 minimum wages, and that of a municipal unitary enterprise must be no less than 1000 minimum wages.

Property of a unitary enterprise

Methods of using the property of a unitary enterprise include the use of property by right:

economic management;

operational management.

With the method of economic management, a unitary enterprise (SUE, MUP) can dispose of the property assigned to it, manufactured products and income from the sale of goods, works or services independently, taking into account the current restrictions established by law.

With the method of operational management, a unitary enterprise (state-owned enterprise) has the right to dispose of the property assigned to it, manufactured products and income from the sale of goods, works or services only on the basis of the consent of the owner.

Sources of formation of property of a unitary enterprise

The sources of formation of the property of a unitary enterprise are:

property that is transferred to the enterprise based on the owner’s decision to pay for the authorized capital;

other property that is transferred to the enterprise by decision of the owner;

profit that was received in carrying out the economic activities of the enterprise;

received credit and borrowed funds;

accrued amounts of depreciation charges;

capital investments made by the enterprise;

subsidies received from the budget;

Unitary enterprise: details for an accountant

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An enterprise is an autonomous business entity that is established and operates on the basis of existing national legislation to produce products, provide services and perform work.

The two main goals of its functioning are to satisfy emerging needs and make a profit. One of the forms of activity is a municipal enterprise. Its main features will be discussed in this article.

Categories of economic entities

According to the Civil Code of the Russian Federation, there are actually three large groups commercial organizations:

1. Economic company, or partnership.
2. Production cooperative.
3. Unitary state or municipal enterprise.

The first group includes the largest number of subcategories:

• Complete society.
• Limited partnership.
• Company with additional liability.
• OJSC and CJSC.

A cooperative is an association of citizens on a voluntary basis for joint economic activities. Each member personally participates in the work and makes a share contribution. All participants in this organization bear joint responsibility. This means that profits are distributed in proportion to labor input. When a production cooperative is liquidated, all remaining property is distributed among employees according to a similar principle.

State and municipal enterprise: main features

The last category includes unitary business entities. A municipal enterprise is a special type of commercial organization in which ownership of property is not assigned to an individual. Therefore, such a subject of economic activity is called unitary. Its property is not distributed into shares and shares, including among people who work on it. According to the Civil Code of the Russian Federation, a municipal enterprise is always unitary. Moreover, this form is typical exclusively for similar business entities created by state or local government bodies.

Non-profit organizations

In addition to the listed business entities aimed at profit, Russian legislation Voluntary civil associations can be created. The state can also establish them. The following main types of non-profit associations are distinguished:

1. Consumer cooperative.
2. Religious or social organization.
3. Fund.
4. An institution, including a municipal one.
5. Association or union.

Thus, a municipal institution and a municipal enterprise are the two main ways in which the state can carry out economic activity. What it is correctly called depends on whether it makes a profit and for what purposes it was created.

Forms of municipal enterprises

All unitary economic entities are usually divided into two types. All government institutions can be classified as one of them.

The first includes enterprises with the right of economic management. This means that he has legal opportunity own, use and dispose of property within the limits established by law. This state of affairs is more preferable, since in this case you can independently determine your strategy and set goals and daily tasks that correspond to it.

A municipal unitary enterprise with the right of operational management is much more dependent on the state. It can own, use and dispose of all property, but only within predetermined limits. defines its goals and objectives, which are not subject to change. This species has much less independence in management.

Creation process and work

The municipal unitary enterprise begins operations by decision government agency. The Government of the Russian Federation can also create on the basis of property in its ownership. The founding document is the charter. A state or municipal body is liable if the property of the enterprise it created is insufficient. The head is fully accountable to the Government of the Russian Federation represented by its authorized bodies.

Basic provisions

According to Article 52 of the Civil Code of the Russian Federation, a unitary enterprise is a business entity that is not endowed with the right of ownership of the property registered with it. Its charter must necessarily include two points:

• Subject and purpose of the activity.
• The size of the authorized capital and sources of its financing.

The company name must necessarily contain an indication of state ownership. For obligations, a unitary enterprise is liable with all its property, but cannot act as a pledge or become insolvent as a result of the bankruptcy of its owner. In the Russian Federation there is a special Federal Law that describes just such business entities.

Opportunities for operational and complete management

Any municipal enterprise is created on the basis of a decision of a local government body. It is they who approve its charter. The size of the fund of a unitary enterprise with the right of economic management must be fully funded before its registration. If the size of net assets at the end of the year turns out to be less than the authorized capital, then the authorized body is obliged to monitor this situation and reduce it. Notification of changes in the value of the fund is sent to all creditors who may require the enterprise to fulfill its obligations ahead of schedule. The owner is not liable for obligations, except for the cases described in Article 56 of the Civil Code of the Russian Federation.

Unitary enterprises with the right of operational management are created by government decision. Federal property is assigned to them as their property. The founding document is also the charter. The main difference is that if there is insufficient property, the state is liable for its obligations. Accordingly, reorganization and liquidation are carried out only by decision of the Government of the Russian Federation.

A unitary enterprise is a commercial organization that is not vested with the right of ownership of property assigned to it by the owner of this property.

The essence of a unitary enterprise

Unitarity is a specific form of organization of activity.

Unitarity is characterized by:

Creation of a legal entity by allocation by the owner of a certain property mass, and not by combining the property of several persons;

Reservation of ownership of property by the founder;

Assignment of property to a legal entity on a limited property right (economic management or operational management);

Indivisibility of property;

Lack of membership;

Sole governing bodies.

The main reasons for creating unitary enterprises include:

The need to use property whose privatization is prohibited;

Carrying out activities to solve social problems, including the sale of certain goods and services at minimum prices and the organization of procurement and commodity interventions for essential goods;

Providing for certain subsidized activities and conducting unprofitable production.

The purpose of unitary enterprises is to solve government problems on a commercial basis.

Rules Art. 113-115, 294-297 of the Civil Code of the Russian Federation regulate only the legal status of enterprises and do not affect the rights and obligations of employees, as is the case with participants and members of business partnerships and societies, production cooperatives. The rights and obligations of employees are determined primarily by labor law. If a unitary enterprise, with the consent of the owner, has made a contribution to a business company, then the profit received cannot be distributed among the employees of the enterprise, it becomes the property of this enterprise as a whole.

The property allocated to a unitary enterprise upon its creation is in state or municipal ownership and belongs to it with the right of economic management or operational management. The corporate name of a unitary enterprise must contain an indication of the owner of its property. The charter must clearly indicate who (the Russian Federation, which specific constituent entity of the Russian Federation or local government body) owns the property of the unitary enterprise by right of ownership. A unitary enterprise is liable for its obligations with all its property and is not liable for the obligations of the owner of its property. The body of a unitary enterprise is the manager, who is appointed by the owner or a body authorized by the owner and is accountable to him.

Unitary enterprises can be of three types:

Federal State Unitary Enterprise - FSUE

State unitary enterprise - SUE (subject of the federation)

Municipal unitary enterprise - MUP (Municipal entity)

State enterprise– a type of commercial organization, since they are created for production and economic activities (creation of wealth, provision of economic services, etc.).

Characteristic features of the administrative and legal status of state enterprises can be found in the example of state unitary enterprises. Due to the absence of a federal law on them, they are currently given predominantly civil law characteristics as legal entities of a special kind. But even civil legislation contains a number of provisions that are directly related to the administrative and legal characteristics of unitary enterprises.

Firstly, an enterprise is recognized as unitary, to which certain property is assigned by its owner, i.e. by the state. Such an enterprise can only be created as a state enterprise (if one does not take into account the possibility of creating unitary municipal enterprises).

Secondly, a unitary enterprise is created by a decision of an authorized state body, which also approves the constituent document of the enterprise - its charter. Refers to the relevant executive authority. Thus, the Ministry of Railways of the Russian Federation creates, reorganizes and liquidates federal railway transport enterprises, approves their charters, etc.

Thirdly, the body of a unitary enterprise is the manager appointed by the owner or a body authorized by him. The head of the enterprise is accountable to both the owner and the specified body.

Fourthly, the head of a state unitary enterprise is vested with a certain amount of powers of a legally authoritative nature, which are implemented within the enterprise.

Fifthly, a unitary enterprise is subject to state registration with the justice authorities.

It should be added to this that it is the executive authorities that exercise control and supervision over the activities of unitary enterprises, apply various kinds of administrative and coercive means of influence in relation to them, license their activities in established cases, and have the right to mandatorily place on them certain types of state orders for the supply of products (for example, government defense orders).

It is stipulated that the legal status of state enterprises and institutions is regulated by a special federal law. However, there is still no such legal act; many issues of their organization and activities are resolved by presidential decrees and government regulations.

33Municipal enterprise.

State and municipal enterprises operating under the right of economic management make up a significant part of unitary enterprises.

municipal enterprise - 1,000 minimum wages (Article 12 of the Law on Unitary Enterprises).

State and municipal enterprises can be created to carry out scientific and scientific-technical activities, develop and manufacture products that are in the sphere of national interests of the state and ensure national security, and produce products that are withdrawn from circulation and have limited circulation.

A municipal enterprise disposes of movable property owned by it under the right of economic management independently, and real estate - with the consent of the property owner.

Owner of a state and municipal enterprise:

Decides to create an enterprise;

Determines the goals and subject (types) of its activities;

Gives consent to the participation of the enterprise in associations and other associations of commercial organizations;

Determines the procedure for approving the indicators of plans (programs) of the financial and economic activities of the enterprise;

Approves the charter of the enterprise;

Makes decisions on the reorganization and liquidation of the enterprise, appoints a liquidation commission and approves the liquidation balance sheets of the enterprise;

Forms the authorized capital of the enterprise;

Appoints the head of the enterprise to the position and concludes an employment contract with him;

Gives consent to the appointment of a chief accountant, approves the financial statements of the enterprise;

Approves indicators of economic efficiency of the enterprise and monitors their implementation;

Gives consent to the creation of branches and representative offices;

Gives consent to the participation of the enterprise in other organizations;

Makes decisions on conducting audits and resolves many other issues of the enterprise.

A unitary enterprise in Russia (usual abbreviations: State Unitary Enterprise - GUP, Municipal Unitary Enterprise - MUP, Federal State Unitary Enterprise - FSUE) is a commercial organization that is not vested with the right of ownership of the property assigned to it by the owner.
Only state and municipal enterprises can be created in this form. Property (state or municipal, respectively) belongs to a unitary enterprise with the right of economic management or operational management (state-owned enterprise).
A unitary enterprise is liable for its obligations with all the property it owns, but is not liable for the obligations of the owner of its property. The constituent document of a unitary enterprise is the charter.
Typically, unitary enterprises are regarded as a less transparent form compared to joint stock companies, since in the latter the law establishes corporate governance procedures. However, one advantage of unitary enterprises is that the property remains in state (municipal) ownership.
Unlike joint stock companies and other commercial organizations, unitary enterprises are required to disclose information about their procurement on official websites at the level of their subordination. For federal state unitary enterprises - on the official website of public procurement of the Russian Federation (federal state order), for state unitary enterprises on regional procurement websites and for municipal unitary enterprises on the official websites of municipalities or, in their absence, on the official regional procurement websites.
Types of state unitary enterprises
1. unitary enterprises based on the right of economic management, a federal state enterprise and a state enterprise of a constituent entity of the Russian Federation (state enterprise), a municipal enterprise;
2. unitary enterprises based on the right of operational management, ¬
federal state-owned enterprise, state-owned enterprise of a constituent entity of the Russian Federation, municipal state-owned enterprise (state-owned enterprise).
The right of economic management and the right of operational management constitute a special type of property rights, unknown to developed legislation. These are the real rights of legal entities for the economic and other use of the owner’s property. They are designed to formalize the property base for independent participation in civil legal relations of non-owner legal entities, which is impossible in ordinary, classic property circulation.
The difference between the rights of economic management and operational management lies in the content and scope of the powers that they receive from the owner over the property assigned to them. The right of economic management, which belongs either to an enterprise as a commercial organization, or to an institution carrying out business activities authorized by its owner, is therefore broader than the right of operational management, which may belong to either non-profit institutions or state-owned enterprises.
According to Art. 295 of the Civil Code, the owner of property under economic management, in accordance with the law, decides on the creation of an enterprise, determining the subject and goals of its activities, its reorganization and liquidation, appoints a director (manager) of the enterprise, and exercises control over the use for its intended purpose and the safety of property belonging to the enterprise.
An enterprise does not have the right to sell real estate owned by it under the right of economic management, rent it out, pledge it, make a contribution to the authorized (share) capital of business companies and partnerships, or otherwise dispose of this property without the consent of the owner.
Article 294. Right of economic management

A state or municipal unitary enterprise, to which property belongs under the right of economic management, owns, uses and disposes of this property within the limits determined in accordance with this Code.

Article 295. Rights of the owner in relation to property under economic management

1. The owner of property under economic management, in accordance with the law, decides on the creation of an enterprise, determining the subject and goals of its activities, its reorganization and liquidation, appoints a director (manager) of the enterprise, and exercises control over the use for its intended purpose and the safety of property belonging to the enterprise.
The owner has the right to receive part of the profit from the use of property under the economic control of the enterprise.
2. An enterprise does not have the right to sell real estate owned by it under the right of economic management, rent it out, pledge it, make a contribution to the authorized (share) capital of business companies and partnerships, or otherwise dispose of this property without the consent of the owner.
The rest of the property owned by the enterprise is disposed of by it independently, except for cases established by law or other legal acts.

Article 296. Right of operational management

(edited) Federal Law dated 03.11.2006 N 175-FZ)
(see text in the previous edition)

1. State-owned enterprises and institutions, to which property is assigned by right of operational management, own, use and dispose of this property within the limits established by law, in accordance with the goals of their activities, the tasks of the owner of this property and the purpose of this property.
2. The owner of property has the right to withdraw excess, unused or misused property assigned to a state-owned enterprise or institution or acquired by a state-owned enterprise or institution at the expense of funds allocated to it by the owner for the acquisition of this property. The owner of this property has the right to dispose of property seized from a state-owned enterprise or institution at his own discretion.

Article 297. Disposal of property of a state-owned enterprise

1. A state-owned enterprise has the right to alienate or otherwise dispose of the property assigned to it only with the consent of the owner of this property.
A state-owned enterprise independently sells the products it produces, unless otherwise established by law or other legal acts.
2. The procedure for distributing income of a state-owned enterprise is determined by the owner of its property.
State-financed organization- according to Russian legislation, this is a state (municipal) institution, financial support for the performance of its functions, including the provision of state (municipal) services to individuals and legal entities in accordance with state (municipal) assignments, is carried out at the expense of the corresponding budget on the basis of budget estimates .
BUDGET INSTITUTION (eng. budget institution) - according to the budget legislation of the Russian Federation, an organization created by state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation, local governments to carry out managerial, socio-cultural, scientific, technical or other functions of a non-commercial nature , the activities of which are financed from the corresponding budget or the budget of a state extra-budgetary fund on the basis of estimates of income and expenses (Article 161 of the Budget Code of the Russian Federation *). Boo. is non-profit organization.
The estimate of income and expenses must reflect all income of the financial institution, received both from the budget and state extra-budgetary funds, and from the implementation of entrepreneurial activity, incl. income from the provision of paid services, other income received from the use of state or municipal property assigned to the B.u. on the right of operational management and other activities.
If the authorized bodies of state power in the prescribed manner reduce the funds of the corresponding budget allocated for the purpose of financing contracts concluded by the bank, such institution and other parties to such an agreement must agree on new terms, and if necessary, other conditions agreement. The party to the contract has the right to demand from B.u. only compensation for actual damage caused by changes in the terms of the contract.
Only an organization that simultaneously has the following characteristics has the status of a budgetary organization:
1. The founders of the organization must be government bodies of the Russian Federation, constituent entities of the Russian Federation, as well as local government bodies. Joint stock companies, cooperatives and other similar business entities cannot create a budget organization.
2. As a goal of creating a budget organization in constituent documents Only functions of a non-commercial nature can be defined. At the same time, this restriction cannot be understood to mean that a budget organization is prohibited from providing paid services and earn your own income.
The bulk of budgetary organizations carry out certain types of paid activities and thus receive the funds necessary for their development. However, making a profit is not and cannot be the goal of a budget organization. And all the funds it independently earns should be used exclusively for the expansion and development of the system of services for which it was created.
3. A budgetary organization must be financed from the federal budget, the budget of a constituent entity of the Russian Federation, the municipal budget or the budget of a state extra-budgetary fund.
This feature has the following feature: the mere receipt of funding from the budget does not mean that this organization is budget. Budget funds are allocated not only to budgetary organizations, but also to commercial structures. This is carried out in numerous forms, ranging from the purchase of various goods for state or municipal purposes and ending with the provision of financial support in the form of grants, subventions, subsidies, etc.
4. Base financial planning budgetary organization is an estimate of income and expenses. Before the beginning financial year The budgetary organization must draw up this document; after the expiration of the reporting period, a balance sheet for the execution of the estimate must be drawn up.
It should be noted that only a combination of all of the listed features together in relation to one structure gives a budgetary organization; each of the named features in itself does not mean that we are dealing with a budgetary organization.
Types of budget organizations.
Budgetary organizations can be classified according to a number of criteria.
Depending on the functions they perform (i.e., by type of activity), budgetary organizations can be divided in accordance with the functional classification of budget expenditures.
Based on this criterion, we can distinguish budgetary organizations that implement the functions of the state and, accordingly, receive funding according to sections of the budget classification:
public administration and local government, which, in particular, includes the Russian Federation Committee on Financial Monitoring, the Russian Federation Committee on Military-Technical Cooperation with Foreign States, federal Service Russian Federation on financial recovery and bankruptcy, Accounts Chamber of the Russian Federation, Ministry of Finance of the Russian Federation;
judicial power, including the Constitutional Court, the Supreme Court, courts of general jurisdiction, the Supreme Arbitration Court;
international activities, embassies and representative offices abroad, etc.
Depending on the source of funding, budgetary organizations can be divided into the following groups:
financed from the federal budget;
financed from the budgets of constituent entities of the Russian Federation;
financed from local budgets.
Based on the sources of funds, budgetary organizations can be divided into two groups:
* budgetary organizations that provide paid services to individuals and legal entities and, accordingly, have their own sources of funds;
* budgetary organizations that do not provide paid services to individuals and legal entities and, accordingly, do not have their own sources of funds.
The place of finance of budgetary organizations in financial system RF.

A significant part of resource supply organizations and other important participants in the housing and communal services market operate in the form of municipal unitary enterprises. In the article we will talk about the general characteristics and features of these legal entities, their varieties and governing regulations. It will be useful for readers to learn about how municipal unitary enterprises manage their property and income, as well as what restrictions the legislation imposes on their activities.

Operating in our country No. 161-FZ (current edition) determines the possibility of creating unitary enterprises at three levels - federal, regional and municipal. UE – legal entities with special organizational form. The most common are municipal unitary enterprises created and operating with the participation of local government.

General characteristics of the organizational form

State unitary enterprises belong to budgetary organizations, and at the same time, according to the law, they can conduct commercial activities. If we talk about municipal unitary enterprises, they are created at the municipal level and deal with meeting their needs. Such organizations can manufacture some products. However, most often enterprises are engaged in providing services and carrying out work in various fields: transport, road, housing and others. They usually do this under an agreement with the local administration.

Municipal unitary enterprises do not have owner rights to the property that is assigned to them. Such an enterprise is called unitary because its property complex remains indivisible, it is not divided into shares, shares and other variants of shares. This applies to both employees of the organization and third parties. None of them can count on even partial ownership of the MUP property.

At the same time, such enterprises are separate entities economic activity. They can enter into relationships with authorities and commercial counterparties to solve their main problems. At the same time, municipal unitary enterprises use the property entrusted to them and strive to make a profit.

Let's list the main features municipal unitary enterprises:

• , which is prohibited from privatization;
• work is related to solving social problems. Such businesses are often in the business of providing essential goods and services at the lowest cost;
• performing certain types of subsidized work and conducting obviously unprofitable production activities while receiving budget support.

Categories of subjects and types of activities

Civil Code in Art. 113 determines that unitary enterprises can be based on:

• the right of economic management (MUP, SUE);
• the right of operational management - state-owned enterprises (PCU).

In the first case entity created by a decision of an authorized body at the state or local level. It operates on the basis of the charter.

State-owned enterprises are created on the basis of federal, regional or municipal property. A charter is also adopted for them. PMCs can dispose of property only with special permission from the owner. The name of such an enterprise must contain the word “state-owned”. If there is a shortage of property, the state is responsible for the obligations of the PMCs.

Municipal unitary enterprises, under an agreement with the city administration, provide its residents with various essential services, for example, in housing, utilities and transport. MUPs can also engage road construction, school meals, landscaping and landscaping and other activities.

Property in MUP

Unitary enterprises at any level, including municipal ones, according to the charter, cannot be recognized as the owners of the property at their disposal. The owner in this case remains the municipality. Any actions with property, including its sale and rental, are carried out only with the approval of the local government authority. MUPs are also prohibited from creating subsidiaries, since their property remains indivisible.

At the same time, these enterprises can make investments in the capital of commercial companies, if this is not prohibited by the charter and local laws. Profits from such investments are included in financial statements MUPa.

If a unitary enterprise receives income, then within certain limits it can dispose of it at its own discretion. It is from these funds that payments are made wages management and employees of the organization.

Regulatory regulation

The legal framework for activities consists of the following main regulations:

• Civil Code (Article 113 and 114). Here, MUPs are generally characterized and described general rules their work;
• No. 161-FZ. Describes more specifically the activities of enterprises and the rules applicable to them;
• No. 44-FZ. Determines the rules for the procurement of municipal unitary products and the ordering of services for the needs of the municipality.

Receiving a profit

Maintaining municipal ownership of the property with which enterprises operate does not mean that the budget will fully pay for their expenses and current activities. Municipal unitary enterprises try to make a profit. It is an important source of funding. State in last years actively stimulates unitary enterprises to make a profit, and due to problems with its extraction, is considering the option of completely abandoning this form in favor of concessions and other alternative schemes.

The income of municipal unitary enterprises is also important because it is a source of non-tax revenue for the budget. Unitary enterprises make deductions every year based on the amount of funds they earn. The timing, amounts and procedure for such payments are determined by the federal government or local authorities. The remaining funds from the company's income are used for material incentives for employees and managers, holding social events and other purposes.

Partially earned funds can be used to replenish the authorized capital of a municipal unitary enterprise. This is done by a special decision of its founder.

Restrictions

When describing the features of municipal unitary enterprises, we have already partially indicated what the restrictions imposed on their work are. The main prohibition concerns the free disposal of property that is indivisible. Any actions of municipal unitary enterprises with it are carried out only with the consent of the owners. If an enterprise sells a share in the authorized capital to someone without the permission of the municipality, the court will invalidate such a transaction.

MUPs are also subject to restrictions on the creation of subsidiaries. Unitary enterprises cannot act as founders of other organizations and transfer part of their property to them. The tangible assets under their control can only be used as a single block transferred by the owner. This rule makes it possible to prevent special property, with the help of which socially important tasks are solved, from getting out of control.

Finance in MUP

The minimum amount of authorized capital formed when creating a municipal unitary enterprise is 1,000 minimum wages. The management company is the financial basis for the work of the municipal unitary enterprise. It is he who speaks about the effectiveness of ongoing activities.

The profit of a unitary enterprise after mandatory payments to the budget and fulfillment of obligations to its own employees can be used for the following purposes:

• equipment purchase;
• introduction of new technologies;
• implementation of environmental protection measures;
• increasing the size of current assets;
• construction, reconstruction and modernization of fixed assets;
• research and marketing work.