A unitary or state-owned enterprise that. What is a unitary enterprise

Among the many organizational and legal forms provided for by Russian legislation, there is also a municipal unitary enterprise.

They can operate both at the federal level and at the regional level - however, most often such enterprises are created precisely by the local self-government of municipalities.

Let's try to figure out what a municipal unitary enterprise, briefly called MUP, is.

In contact with

Organizational form

Define legal position MUP is easiest based on the name of this organizational and legal form. Every word in it is significant:

1. "Municipal" - this means that it is created at the local government level to meet municipal needs in some kind of product, or, more often - in the performance of any type of work or provision of services. In the event that the initiator of the creation is the state, state unitary enterprises are created.
2. "Unitary" - the property of the enterprise is integral and is not divided into shares, shares or other shares. Even the employees of the municipal unitary enterprise cannot own part of the property of the municipal unitary enterprise.
3. "Enterprise" is a separate entity economic activity, which is a legal entity that acts in relations with counterparties or authorities on its own behalf and has property that it manages.

Property

However, with regard to the property, a special reservation must be made: the CBM is not its owner. This means that although unitary enterprises and commercial organizations, everything they use is owned by the corresponding municipality.

The local government only assigns some tangible assets to him - but they continue to belong to the municipality itself. That is why CBMs are divided into two types, depending on the basis of what right they use this property:

• on the right of economic management - in fact, this is the civil legal status of most ordinary municipal unitary enterprises;
• on operational management - the so-called state enterprise. This type of CBM is much less common because operational management is not very convenient for doing business.

Operational management implies that for any actions related to the property, it is required to obtain permission from the owner - in in this case local authority. Unlike a conventional municipal enterprise, state-owned enterprises are less profit-oriented and much more dependent on budget funding. An example of a state-owned enterprise is electric transport enterprises (trolley buses or trams) in many cities.

Disposal of property

The municipal unitary enterprise has no right to sell, rent or otherwise dispose of property without the consent of the local government. It also cannot create subsidiaries.

However, they can invest part of their finance in the capital of commercial companies or partnerships, if this is permitted by the Charter and local legislation. The income from this kind of deposits is recorded financial statements enterprises.

In addition, the MUP, within certain limits, can dispose of the income received from its activities. In particular, they are used to pay for the work of managers and employees of the company.

On the basis of which it acts

The activities of municipal unitary enterprises are regulated by a number of regulations, of which the following are the most important:

1. Civil Code of the Russian Federation. In their art. Art. 113-114 (Art. 115, concerning state-owned enterprises, has not been valid since September 2014), this act gives general characteristics MUP and describes the general "rules of the game" for them.
2. Law No. 161-FZ. He already concretizes the activities of MUP and gives a clearer description of the rules for their work.
3. Law No. 44 FZ. It concerns such a type of MUP activity as purchasing goods or ordering services for municipal needs. However, it must be remembered: from January 2018, this law will become mandatory for application in much more cases. In fact, this law will apply to almost all types of procurement carried out by the CBM.
4. Law No. 223-FZ. Prior to the entry into force of certain provisions of Law No. 44-FZ, this act applies to most purchases carried out by municipal unitary enterprises. In particular, until January 2018, MUP should be guided by it, concluding contracts for subcontracting in the field of its activities.

The list is incomplete: special provisions of the law apply to certain areas of activity carried out by these organizations. In addition, it should be borne in mind that the work of a municipal unitary enterprise can also be regulated by acts adopted by local governments: the administration of cities, districts, etc.

How is it created

In order for a municipal enterprise to start working, the following is required:

1. The relevant local authority issues a decree on the establishment of the CBM. It is issued in cases where it is required either to maintain property that cannot be privatized by law, or to provide the population with some goods or services at minimal prices. In particular, municipal unitary enterprises are quite often created to service the operation of water supply networks, for landscaping and street cleaning, garbage disposal, etc.
2. The same body approves the Articles of Association of the enterprise. This is the only constituent document of the CBM. It reflects the purpose for which the enterprise is created, the property transferred to it, the management procedure and other issues related to the activities of the municipal unitary enterprise. Important to know: The Articles of Association are prepared by the department or other subdivision of the municipal authority for property management.
3. A director is appointed. Its powers are determined by the Charter, but the specific appointment is made by the owner - local government. The municipal authority concludes an employment contract with the director.
4. Evaluation in progress transferred property and its complete inventory.
5. Local administration applies to Rosreestr with an application for MUP registration.
6. From the moment the local branch of Rosreestr makes an entry in the Unified State Register of Legal Entities (register for the registration of legal entities), the municipal unitary enterprise can begin work.

What is the financial plan economic activity has a CBM, see the following video:

Concept: A commercial organization not endowed with the ownership right to the property assigned to it by the owner. The property is indivisible and is not distributed by contributions (shares, shares), incl. between employees of the enterprise.

Features of the institution: Usually unitary enterprises are regarded as a less transparent form in comparison with joint-stock companies, since in recent law establishes corporate governance procedures. However, as an advantage of unitary enterprises, one can single out the fact that the property remains in state (municipal) ownership. Unlike joint-stock companies and other commercial organizations, unitary enterprises are obliged to disclose information about their purchases on the official websites of the level of their subordination. A unitary enterprise is not entitled to create as legal entity another unitary enterprise by transferring to it part of its property (subsidiary).

Owners status: UP is created by the decision of the authorized person government body or local government. A federal state-owned enterprise is formed by a decision of the Government of the Russian Federation on the basis of federal property.

Sources of capital formation: The authorized capital of a unitary enterprise is a set of major and working capital... The size of the statutory fund of a state enterprise must not be less than an amount equal to 5,000 times the minimum wage per month (23,055,000 rubles), and a municipal one must not be less than 1,000 minimum wages (4,611,000 rubles).

Rights: The founder of a unitary enterprise has the right to hold the position of director of his enterprise, even if he has the main place of work, i.e. he has the right to work part-time, which is not allowed in relation to the heads of organizations of other organizational and legal forms. The founding owner has the right to seize: surplus property; unused property; misused property. A state-owned enterprise is not entitled to dispose of movable and immovable property without special permission from the owner.

Control features: The head of the enterprise, appointed by the founder or the body authorized by the owner, is accountable to them

Responsibility for obligations: The Russian Federation, a constituent entity of the Russian Federation or a municipality bear subsidiary liability for the obligations of a state-owned enterprise if its property is insufficient. A state-owned enterprise can be reorganized or liquidated by decision of the government of the Russian Federation, a constituent entity of the Russian Federation or a local government body. A unitary enterprise is responsible for its obligations with all property belonging to it, but is not responsible for the obligations of the owner of its property.

Distribution of profit and loss: An important source of the formation of financial resources of a unitary enterprise is profit. It is formed in the same order as in other commercial organizations. However, the Budget Code of the Russian Federation defines the profit of unitary enterprises as a source of non-tax budget revenues, State and municipal unitary enterprises annually transfer to the corresponding budget part of the profit remaining at their disposal after taxes and other obligatory payments. The procedure, size and timing of payments are determined by the government. Russian Federation, authorized bodies of state power of the constituent entities of the Russian Federation or bodies of local self-government. The procedure for the distribution of profits in a unitary enterprise is determined by its charter. In accordance with the charter, profits after taxes are paid to the material incentive fund, the fund for social events and other incentive funds.

By the decision of the owner, a part of the net profit remaining at the disposal of the enterprise can be used to increase its authorized capital.

The main provisions of the charter and articles of association: The constituent document of a unitary enterprise is its charter, approved by a ministry, department or other federal body, which, in accordance with the current legislation, is entrusted with the coordination and regulation of activities in the relevant industry (sphere of management). The charter of a state and municipal enterprise must contain, in addition to the usual information necessary for any legal entity, data on the subject and purposes of its activities, as well as on the size of the authorized capital of the enterprise. The unitary enterprise is the only commercial organization having civil rights and responsibilities directly related to those activities that are specified in the charter.

Number of participants: Not less than 5, maximum number - unlimited

A state unitary enterprise is a commercial organization not endowed with the ownership right to the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed by contributions (shares, shares), including among the employees of the enterprise. In the form of unitary enterprises, only state and municipal enterprises.

The charter of a unitary enterprise must contain, in addition to information, the indication of which is mandatory in the constituent documents of a legal entity in accordance with the provisions of Article 52 of the Civil Code of the Russian Federation (name of the legal entity, its location, the procedure for managing the activities of the legal entity), as well as information on the subject matter and purposes of the enterprise, and also about the size of the authorized capital of the enterprise, the procedure and sources of its formation.

The property of a state unitary enterprise is state-owned and belongs to such an enterprise on the basis of the right of economic management or operational management... In the cases provided for by the law on state and municipal unitary enterprises, by decision of the Government of the Russian Federation, on the basis of federal property, a unitary enterprise based on the right of operational management (federal state enterprise) may be formed.

State unitary enterprises can be created federal authorities state power on the basis of federal state property, or be formed by the state authorities of the constituent entities of the Russian Federation on the basis of the state property of these constituent entities of the Russian Federation. The firm name of a unitary enterprise must contain an indication of the owner of its property.

The body of a unitary enterprise is the head, who is appointed by the owner or the body authorized by the owner and is accountable to them.

A unitary enterprise is responsible for its obligations with all property belonging to it. A unitary enterprise is not responsible for the obligations of the owner of its property.

The legal status of state unitary enterprises is determined by the Civil Code of the Russian Federation and the law on state and municipal unitary enterprises.

Russian electoral law: a dictionary-reference book. 2013 .

See what a "State Unitary Enterprise" is in other dictionaries:

State unitary enterprise

FSUE NIKIET - [A.S. Goldberg. The English Russian Energy Dictionary. 2006] Topics energy in general Synonyms FSUE NIKIET EN Research and Development instant of Power Engineering ... Technical translator's guide

State Unitary Enterprise Moscow Metro- State Unitary Enterprise "Moscow Metro" Founded 1935 Key figures Dmitry Gaev (head) Type of State Unitary Enterprise Location ... Wikipedia

State Unitary Enterprise "Mosstroycertification"- 15.16. State Unitary Enterprise Mosstroycertification: in accordance with established requirements carries out certification building materials, products and structures; conducts inspection control over the certified ... ...

State Unitary Enterprise "Mosstroycertification"- 15.19. State Unitary Enterprise "Mosstroycertification": in accordance with the established requirements, carries out certification of building materials, products and structures; conducts inspection control over the certified ... ... Dictionary-reference book of terms of normative and technical documentation

Federal State Unitary Enterprise- Unitary enterprise (usual abbreviations: State Unitary Enterprise GUP, Municipal Unitary Enterprise MUP, Federal State Unitary Enterprise FSUE) is a commercial organization not endowed with ownership of ... Wikipedia

Federal State Unitary Enterprise "Goznak"- FSUE "Goznak" Year of foundation 1818 Key figures Arkady Trachuk ( general manager) Type Unitary enterprise ... Wikipedia

Federal State Unitary Enterprise Votkinsk plant

Federal State Unitary Enterprise "Votkinsk Plant"- Coordinates: 57 ° 03′02 ″ s. NS. 53 ° 58'55 ″ east d. / 57.050556 ° N w ... Wikipedia

Federal State Unitary Enterprise Assembly and Technological Department \ "Altair \"- Another military-industrial complex enterprise with a similar name MNIIRE "Altair" Federal State Unitary Enterprise Installation and Technological Administration "Altair" (FSUE MTU "Altair") Soviet / Russian military-industrial complex, providing installation, ... ... Wikipedia

Unitary enterprise Is a commercial organization that is not endowed by the owner with the 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 firm name of a unitary enterprise must contain an indication of the owner of its property.

The charter should clearly indicate to whom (the Russian Federation, which particular subject of the Russian Federation or local government body) owns the property of the unitary enterprise by right of ownership. In this case, property (respectively, state or municipal) belongs to a unitary enterprise on the basis of 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);

a municipal enterprise (MUP) is a unitary enterprise of a municipal formation.

The essence of the 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 a certain property by the owner;

retention of ownership of the transferred property by the founder;

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

indivisibility of the transferred property;

lack of membership;

the presence of a sole management body.

The main reasons for the creation of unitary enterprises

The main reasons for the creation of unitary enterprises include the following reasons:

implementation of certain subsidized activities and maintenance individual industries working at a loss;

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

the need to use property, the privatization of which is prohibited.

The purpose of the activity 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, their activities are aimed at making a profit for the benefit of the owner of the property - the state or a 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 meet the interests of the state, to meet 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

Constituent document unitary enterprises are:

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

the decision on the establishment of a state enterprise of a constituent entity of the Russian Federation or a municipal enterprise is made by the authorized body of state power of the constituent entity of the Russian Federation or a local self-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 charter of the organization, 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 on the subject and purposes of its activities, as well as on the size of the authorized capital of the organization.

Statutory fund of a state unitary enterprise

The size of the authorized capital of a state unitary enterprise must be at least 5000 minimum wages, and a municipal unitary enterprise must be at least 1000 minimum wages.

Property of a unitary enterprise

The methods of using the property of a unitary enterprise include the use of property on the basis of:

economic management;

operational management.

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

With the method of operational management, a unitary enterprise (state enterprise) has the right to dispose of the property assigned to it, the 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 the property of a unitary enterprise

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

property that is transferred to the enterprise on the basis of the owner's decision to pay for the statutory fund;

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

profit that was received in the course of the economic activity of the enterprise;

received credit and borrowed funds;

accrued amounts depreciation charges;

capital investments made by the enterprise;

subsidies received from the budget;

Unitary enterprise: details for the accountant

• Actual problems of procurement activities of unitary enterprises

  Current legislation on procurement of unitary enterprises The main law governing procurement ... the application of legislation on procurement by unitary enterprises Cases or circumstances ... was provided for. Thus, the Crimean unitary enterprises operating mainly in accordance with ... * As you can see, in the near future, unitary enterprises will face a significant tightening of procurement activities ... abuses in procurement by unitary enterprises can only be achieved ...

• Unitary enterprises about interdependence

  This consultation will familiarize the accountants of unitary enterprises with the concept " interdependent persons... organizations. For example, if a unitary enterprise owns 90% authorized capital... the rights of the owner of the property of the corresponding unitary enterprise are not recognized as interdependent ... that the head of the unitary enterprise is recognized as interested in the transaction by the unitary enterprise if ... relations with the unitary enterprise; in other cases specified in the charter of a unitary enterprise. ...

• Facilitated procurement of medicines for unitary enterprises

  The creation of a state or municipal unitary enterprise is the need to carry out activities ..., in particular: - state unitary enterprises, municipal unitary enterprises that are pharmacy organizations, if available ... it is indicated that state, municipal unitary enterprises that are pharmacy organizations carry out. .. 09/01/2017 state, municipal unitary enterprises, which are pharmacy organizations, have the right to ...

• A unitary enterprise has received property on lease

  A unitary enterprise can receive free of charge ... technical and technological modernization of production? A unitary enterprise can receive free of charge into an economic ... the leased item is recorded on the balance sheet of the unitary enterprise - the lessee, it charges depreciation ... 03-06 / 2/82886. Example. The unitary enterprise acquired equipment under a lease agreement ... of the leased property in the current expenses of the unitary enterprise - the lessee is not taken into account. After...

• Carrying out leasing activities in Belarus through a subsidiary

  Creation of a commercial organization in the form of a unitary enterprise or a limited liability company .... Unitary enterprise In the form of unitary enterprises, private unitary enterprises can also be created. The unitary enterprise ... of leasing, legally the owner of the property acquired by the unitary enterprise, will be the founder, but this property ... for this property. The governing body of a unitary enterprise is a manager who is appointed by the owner ...

• Changes to the legislation on wages

  State institutions, federal state unitary enterprises - regulatory legal acts... municipal institutions, municipal unitary enterprises - by regulatory legal acts ... unitary enterprises, state institutions of the constituent entities of the Russian Federation, state unitary enterprises of the constituent entities of the Russian Federation, municipal institutions, municipal unitary enterprises ... in relation to the head of a unitary enterprise, it is adopted by the body authorized by the owner of the unitary enterprise ...

• For the first time - publication of information on the average monthly salary of managers, their deputies and chief accountants on the Internet

  Institutions; municipal institutions; state unitary enterprises; municipal unitary enterprises. Where exactly on the Internet ... institutions, state and municipal unitary enterprises. Thus, the calculation of the average monthly ... federal government agencies, federal state unitary enterprises - by regulatory legal acts of the Government ... chief accountants of municipal institutions, municipal unitary enterprises - by regulatory legal acts of bodies ...

• The Ministry of Labor explains ...

  The level of the ratio of wages (in particular, by unitary enterprises), the following steps must be taken: 1 ... it is unfair to ignore the Crimean unitary enterprises directly. The conditions for remuneration of their heads ... of state institutions and federal state unitary enterprises. According to this resolution, the relevant information ... of chief accountants of state institutions, state unitary enterprises of the Republic of Kazakhstan (hereinafter - the Procedure) was approved by the Resolution ...

• On the transfer of a part of the profits of the UE Housing and Communal Services to the budget

  Reporting? Like any other unitary enterprise, UP communal services must... . In the organizational and legal form of unitary enterprises, state and municipal enterprises operate ... -FZ "On State and Municipal Unitary Enterprises" (hereinafter - Federal Law No. 161 ... 161-FZ provides for the annual transfer of a part of the profit by a unitary enterprise to the budget, therefore. .. for 2012 are absent. * * * The unitary utility company is obliged to transfer to ...

• Depreciation bonus as a way of tax optimization

  Use. Immediately, we note that a unitary enterprise is provided with such an opportunity only in ... use. Immediately, we note that such an opportunity is provided to a unitary enterprise only in ... disagreements with tax authorities... If the unitary enterprise exercises the specified right, the corresponding ... premium. General rule Suppose a unitary enterprise decides to sell a fixed asset in ... used in the construction of an object Unitary enterprises can acquire fixed assets for ...

• Amendments to the Law No. 44-FZ of 2018. New procurement rules

  What to prepare for. For a year now, when making purchases, unitary enterprises have been guided by Federal ... Law No. 44-FZ provides for the right of a unitary enterprise to refuse to conclude a contract since ... .2018). It is from this date that the unitary enterprises in a situation where the procurement participant ... to participate in such a tender. The unitary enterprise will be able to correct the notification no later than ... when the procurement regulations are developed and approved by the relevant unitary enterprises, the following information ...

• The salary of the management staff in a new way

  Federal state institutions, federal state unitary enterprises - by regulatory legal acts of the Government of the Russian Federation ... constituent entities of the Russian Federation; municipal institutions, municipal unitary enterprises - by regulatory legal acts of bodies ... the conditions of remuneration of heads of state unitary enterprises (state enterprises, state enterprises) ... institutions and federal state unitary enterprises are approved by the Decree of the Government of the Russian Federation ...

• Transformation of a telecom operator from a unitary enterprise to a joint-stock company: determining the cost of fixed assets

  Created in the form of a unitary enterprise, into a joint stock company? The transformation of a unitary enterprise into a joint-stock company ... by way of privatization during the transformation of a unitary enterprise into a joint-stock company, is taken to ... by transforming state and municipal unitary enterprises. It turns out that the state and the municipal ... of the existing unitary enterprise. Creation joint stock company in the course of privatization by way of transformation of a unitary enterprise, it is ...

• New, 2018 - new procurement rules

  What to prepare for. For a year now, unitary enterprises have been guided by Federal Law No. 44-FZ when making purchases ... It was from this date that the unitary enterprises were in a situation where a participant ... took part in such a competition. A unitary enterprise will be able to correct the notification no later than ... in Law No. 223-FZ Unitary enterprises should also be aware of the changes ... there are other innovations. Unitary enterprises should know that from 31 ...

• Accounting for the costs of the allocated subsidy

  Justify the correctness of your actions? A unitary enterprise was allocated a subsidy to conduct ... common types activities. The unitary enterprise acted in accordance with the approved ... based on the nature of the costs (position of the unitary enterprise); - or as part of others ... financial results underestimates the cost. The path chosen by the unitary enterprise contributes to ... the order of the accounting policy. * * * The position of a unitary enterprise is legitimate for the following reasons: the enterprise ...

A commercial organization not endowed with ownership of the property assigned to it by the owner. The property is indivisible and is not distributed by contributions (shares, shares), including among the employees of the enterprise. In addition to the information specified in paragraph 2 of Art. 52 of the Civil Code of the Russian Federation, the legal status of state and municipal unitary enterprises is determined by the Civil Code and the law on state and municipal enterprises.

Collegiate YouTube

1 / 2

✪ Business for "dummies". Organizational and legal forms for business

✪ Application of 44-FZ for GUP and MUP

Subtitles

Russian Federation

In the Russian Federation, the main law governing the activities of unitary enterprises is the Federal Law of November 14, 2002 (as amended on May 23, 2016) No. 161-FZ "On State and Municipal Unitary Enterprises".

Unitary enterprises can be of three types:

UP is a commercial organization not endowed with the ownership right to the property assigned to it by the owner. Such enterprises are called unitary, 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. Property (respectively state or municipal) belongs to a unitary enterprise on the basis of the right of economic management or operational management. The proprietary right to the property of unitary enterprises (as well as institutions) belongs to their founders.

A unitary enterprise is responsible for its obligations with all property belonging to it, but is not responsible for the obligations of the owner of its property.

The size of the statutory fund of a state unitary enterprise must be at least 5000 minimum wages, for a municipal enterprise - at least 1000 minimum wages.

The constituent document of a unitary enterprise is the charter.

A unitary enterprise is not entitled to create another unitary enterprise as a legal entity by transferring to it part of its property (subsidiary). This restriction was introduced by Federal Law No. 161-FZ of November 14, 2002, while earlier Russian legislation allowed unitary enterprises based on the right of economic management to create subsidiary unitary enterprises. With the adoption of this law, the existing subsidiary unitary enterprises were subject to merger with the enterprises that founded them within six months, that is, until June 3, 2003.

Unitary enterprises are obliged, in cases determined by the owner of the property, to conduct an annual statutory audit. At the same time, in accordance with clause 16, part 1 of article 20 Federal law"On State and Municipal Unitary Enterprises" 161-ФЗ dated November 14, 2002, the owner of the property of the unitary enterprise approves the auditor and determines the amount of payment for his services.

Usually unitary enterprises are regarded as a less transparent form in comparison with joint-stock companies, since in the latter the law establishes corporate governance procedures. However, as an advantage [ ] unitary enterprises can be distinguished by the fact that the property remains in state (municipal) ownership.

Procurement by State Unitary Enterprises with their own funds is regulated by the Federal Law of the Russian Federation "On the Procurement of Goods, Works, Services separate types legal entities "No. 223-ФЗ dated 18.07.2011. In terms of spending the provided budgetary funds, starting from 01.01.2017 - Federal Law No. 44-FZ of 05.04.2013 "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" (entered into force on 01.01 .2014g). Prior to this, the Federal Law of the Russian Federation of July 21, 2005 No. 94-FZ was in force.

Since in accordance with paragraph 2 of Art. 50 and Art. 113 of the Civil Code of the Russian Federation, unitary enterprises are commercial legal entities, their activities are aimed at making a profit for the benefit of the owner of the property - the state or a municipality, as well as to cover their own expenses. In addition, of course, the purpose of the activity is not to make a profit, but to satisfy the public interests of the state, to meet 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).

Federal state unitary enterprises, unlike non-state legal entities, are not only large taxpayers, but also annually deduct 25% of profits to the federal budget in accordance with Art. 17 of the Federal Law "On State and Municipal Unitary Enterprises". For example, for FSUE "SVYAZ - Security" in 2016, a transfer of 8 million 530 thousand rubles was approved (25% of the company's net profit for 2015). Accordingly, after the privatization of FSUEs, the state ceases to receive additional income.

CIS

Most CIS countries also have private unitary enterprises (ChUP), not endowed with ownership of the property assigned to it. The property is indivisible and cannot be distributed among deposits, shares, shares, shares and is in the common joint property of its members: individuals, one natural person or one legal entity. These include peasant (farming) households, individual, family and subsidiary enterprises. In the Russian Federation, they are not recognized as independent organizations, with the exception of subsidiaries, and the heads of such organizations are individual entrepreneurs, which creates property and organizational difficulties for individual entrepreneur(actually enterprises). So, for example, there is no right of private ownership of an enterprise as a property complex, since the enterprise involves additional economic relations, which is not the case with individual entrepreneurship, there is no clear regulation of the position of members in the enterprise, the distribution of profits and responsibility between them and many other aspects.