Related parties of a state unitary enterprise. State unitary enterprise

In other words, the right of ownership lies with the state - the Russian Federation. This enterprise can carry out any activity not prohibited by law: trade, provision of services, production, education.

Definition

A federal state unitary enterprise is a unitary enterprise that does not have the right to succession of various types of property allocated to it by the owner.

This type of legal organization of activity is only available to

A federal state unitary enterprise is liable for its own debts with all its property, but is not liable for the debts of the property owner.

If the property is allocated within the framework of economic management, the enterprise can use the property, the goods produced, and the profit generated. All this is carried out within the framework prescribed in the laws and various acts of the Russian Federation.

As part of its operational management, the management of a federal state unitary enterprise has the right to use goods, property and profits with the approval of the owner.

The owner of the property himself registers the company and prescribes the goals of the work. The owner controls the intended use of the property entrusted to the unitary enterprise.

The owner can register ownership of the enterprise under the guise of investments in the authorized capital.

A federal state unitary enterprise cannot create subsidiaries. The legislation also prohibits enterprises operating on the basis of economic management from being the founder of any unitary enterprise by allocating part of the property to operational management. This ban was imposed in order to monitor the withdrawal of part of the company’s property when opening subsidiaries.

Ways to form the property of a federal state unitary enterprise

These are the following sources:

• property allocated by the owner of the enterprise as payment for the authorized capital;
• other property transferred to the enterprise with the approval of the owner;
• profit made during commercial work;
• borrowed resources, including loans from banking and other credit institutions;
• depreciation;
• assistance coming from budgets at various levels;
• dividends received from other companies where the Federal State Unitary Enterprise owns a stake;
• voluntary donations;
• profit from renting out part of the property;
• other receipts that do not contradict the legislation of the Russian Federation.

A unitary enterprise can do whatever it wants with its property. But it can sell it only with the approval of the owner.

Conducting real estate transactions

The implementation of transactions on property, the price of which is over 150 million rubles, is carried out by the Federal Agency for State Property Management. They are carried out with the approval of the Russian government.

All actions with property are carried out at auction. Its organizer is a company or individual who has signed an agreement with a unitary enterprise.

The enterprise is obliged to transfer all proceeds from the sale of property, minus the costs of sale (they cannot exceed three percent of the value of the property at the book price), to the budget of the Russian Federation within 25 days from the date of receipt of payment.

Finance of state-owned enterprises

The FSUE form implies a peculiarity of financial management. There are several methods for creating sources of income.

The finances of unitary enterprises differ significantly in the creation of authorized capital, generation and use of profits. They are also distinguished by their methods of attracting borrowed resources.

Authorized capital is funds formed with the help of fixed and working resources. The amount of capital is recorded in the balance sheet of the unitary enterprise as of the date of signing the charter.

The size of the authorized capital of the enterprise must be at least 5 thousand minimum wages, which is in effect at the time of state registration of the organization.

The functions of the authorized capital of a unitary enterprise coincide with the functions of commercial companies. In addition, the authorized capital acts as the financial foundation for carrying out economic activities, being an indicator of its feasibility.

A significant source of FSUE funds creation is profit. It is generated similar to the income of commercial enterprises. But the Budget Code of the Russian Federation states that the profit of a federal state unitary enterprise is a source of non-tax revenues that go to the budget.

Unitary enterprises have the right to use targeted budget sources of financing. Funds coming from budgets are used to implement some social programs. carried out under the guise of subventions, grants and subsidies.

Subventions are budget resources that go to FSUEs free of charge.

Subsidies are resources from the budget allocated on the basis of shared financing of the costs of implementing various programs to improve the work of federal state unitary enterprises.

Organizations that are unitary can also attract borrowed resources. However, the peculiarity of their legal form is that obtaining it is a complex process. A unitary enterprise cannot simply get a loan against its real estate. The management of a federal state unitary enterprise can receive loans from the budget from the owner, which will need to be repaid.

Results

The legislation describes a unitary enterprise as a property complex that is used to make a profit.

The Civil Code of the Russian Federation characterizes a FSUE as follows: it is a type of commercial company that does not have ownership rights to the property assigned to it by the owner.

While undergoing pre-graduation internship at the municipal unitary enterprise "Sochiteploenergo" in the city of Sochi, the following were studied: the production structure of the enterprise, the mechanism of the municipal unitary enterprise management system, and ways to improve the activities of the enterprise were developed.

Municipal unitary enterprise. Basic concepts and characteristics

A unitary enterprise is a special type of legal entity. It does not belong to business companies and partnerships, although it is a commercial organization.

According to Article 113 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), a unitary enterprise is a commercial organization that is not endowed with the right of ownership to the property assigned to it by the owner.

The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. The property of a unitary enterprise belongs to the municipality by right of ownership.

On behalf of the municipality, the rights of the owner of the property of a unitary enterprise are exercised by local government bodies within the framework of their competence established by acts defining the status of these bodies.

According to Article 17 of the Federal Law of October 6, 2003 No. 131-FZ “On the General Principles of the Organization of Local Self-Government in the Russian Federation,” local government bodies have the right to create municipal enterprises.

The legal status of municipal unitary enterprises is determined by the Civil Code of the Russian Federation and the Federal Law of November 14, 2002 No. 161-FZ (hereinafter referred to as the Law on Unitary Enterprises).

Only state or municipal enterprises can be created in the form of unitary enterprises.

A unitary enterprise can, on its own behalf, acquire and exercise property and personal non-property rights, bear responsibilities, and be a plaintiff and defendant in court.

In accordance with Article 3 of the Law on Unitary Enterprises, a unitary enterprise may have civil rights corresponding to the subject and goals of its activities provided for in the charter of this unitary enterprise, and bear responsibilities associated with these activities. Article 9 of the Law on Unitary Enterprises establishes an imperative rule, according to which the charter of a unitary enterprise must contain a list of types of activities that the enterprise plans to engage in.

Thus, unitary enterprises do not have the right to carry out activities not provided for by the charter, that is, there is a special legal capacity.

Until the owner of its property completes the formation of its authorized capital, a municipal enterprise has no right to enter into transactions not related to the establishment of a municipal enterprise.

Certain types of activities, the list of which is determined by Federal Law No. 128-FZ of August 8, 2001 “On licensing of certain types of activities,” can be carried out by a unitary enterprise only on the basis of a license.

A unitary enterprise is created without a time limit, unless otherwise established by its charter.

A unitary enterprise must have an independent balance sheet.

A unitary enterprise must have a full company name and has the right to have an abbreviated company name in Russian. A unitary enterprise also has the right to have a full and (or) abbreviated corporate name in the languages ​​of the peoples of the Russian Federation and (or) a foreign language.

A unitary enterprise has the right, in accordance with the established procedure, to open bank accounts on the territory of the Russian Federation and abroad.

A unitary enterprise must have a round seal containing its full corporate name in Russian and an indication of the location of the unitary enterprise. The seal of a unitary enterprise may also contain its corporate name in the languages ​​of the peoples of the Russian Federation and (or) a foreign language.

A unitary enterprise has the right to have stamps and forms with its corporate name, its own emblem, as well as a duly registered trademark and other means of individualization.

According to paragraph 4 of Article 2 of the Law on Unitary Enterprises, the creation of unitary enterprises on the basis of a combination of property owned by the Russian Federation, constituent entities of the Russian Federation or municipalities is not allowed.

Based on the fact that a unitary enterprise is not the owner of the property, it does not have the right to create another unitary enterprise as a legal entity by transferring part of its property to it (a subsidiary).

A unitary enterprise, in agreement with the owner of its property, can create branches and open representative offices.

A branch of a unitary enterprise is its separate division, located outside the location of the unitary enterprise and performing all or part of its functions, including the functions of a representative office.

A representative office of a unitary enterprise is its separate division, located outside the location of the unitary enterprise, representing the interests of the unitary enterprise and protecting them.

According to Article 5 of the Law on Unitary Enterprises, a branch and representative office of a unitary enterprise are not legal entities and act on the basis of provisions approved by the unitary enterprise. A branch and representative office are endowed with property by the unitary enterprise that created them.

The head of a branch or representative office of a unitary enterprise is appointed by the unitary enterprise and acts on the basis of his power of attorney. Upon termination of an employment contract with the head of a branch or representative office, the power of attorney must be canceled by the unitary enterprise that issued it.

The branch and representative office of a unitary enterprise carry out their activities on behalf of the unitary enterprise that created them. Responsibility for the activities of a branch and representative office of a unitary enterprise lies with the unitary enterprise that created them.

In addition, unitary enterprises can be participants (members) of commercial organizations, as well as non-profit organizations in which, in accordance with federal law, the participation of legal entities is allowed.

Unitary enterprises do not have the right to act as founders (participants) of credit organizations.

A decision on the participation of a unitary enterprise in a commercial or non-profit organization can only be made with the consent of the owner of the property of the unitary enterprise.

The disposal of contributions (shares) in the authorized (share) capital of a business company or partnership, as well as shares belonging to a unitary enterprise, is carried out by the unitary enterprise only with the consent of the owner of its property. Conducting transactions to dispose of a deposit (share) without the consent of the property owner is not permitted. Such transactions may be considered void.

A unitary enterprise is liable for its obligations with all its property.

A unitary enterprise is not liable for the obligations of the owner of its property.

Depending on the scope of rights to the property owned by a unitary enterprise, two types of enterprises are legislatively distinguished: a municipal unitary enterprise based on the right of economic management and a municipal unitary enterprise based on the right of operational management (state-owned enterprise).

municipal unitary enterprise management

Stages of creating a municipal unitary enterprise

The process of creating a municipal unitary enterprise, like any legal entity, includes the following stages and actions:

1. Making a decision to create.

This decision is made by the head of the municipality. A draft of this decision is being prepared by the sectoral division of the administration, the profile of which the municipal unitary enterprise will specialize in. Simultaneously with the draft decision, a draft feasibility study must be prepared. These documents, as well as the explanatory note, reflect the expected results of activities and the resources necessary for creation. The explanatory note must be agreed upon with the relevant relevant departments of the Moscow Region administration (finance, property, legal). The decision to create a municipal unitary enterprise is subject to mandatory approval by the representative body of the Moscow Region.

2. Preparation and approval of the constituent documents of the municipal unitary enterprise.

Constituent documents regulate all main aspects of the enterprise's activities. These documents include the memorandum of association and articles of association. For unitary enterprises, the constituent document is the charter.

The following mandatory positions are necessarily reflected in the MUP charter:

— purpose and subject of activity;

- rights and obligations;

— reorganization and liquidation

The purpose and subject of activity are determined by those issues of local importance for the solution of which the enterprise is created.

The composition of the property transferred by the municipal unitary unit is determined by the profile of its activities. The peculiarity of this property is that it is indivisible and its disposal is strictly controlled by the municipality.

MUP has the right to participate in the activities of other organizations and open branches of representative offices.

An enterprise does not have the right to sell, lease or otherwise use the property transferred to it without the consent of the owner. The owner has the right to receive part of the profit from the activities of the MUP. The enterprise is obliged to report on the results of its activities to the owner. Reporting is carried out quarterly and according to established forms. Along with traditional forms of statistical and tax reporting, the MUP report additionally provides information on the fulfillment of the financial indicators established for it on the areas of use of profits, the number of workers and the form of their payment.

The charter of a municipal unitary enterprise is prepared by the industry body that initiated the creation of the enterprise and approved by the property management department.

3. Appointment of the head of the municipal unitary enterprise.

The general procedure for appointing the head of a municipal unitary enterprise involves the proposal by the industry body of a candidate and its approval by the municipal property management service and the head of the municipality. Then the candidacy must be agreed upon with the representative body (the relevant committee of the city duma).

Then an order for the appointment of the head of the municipal unitary enterprise and an employment contract are prepared.

These documents are signed simultaneously with the charter of the municipal unitary enterprise and the decision on its creation.

4. Formation of the authorized capital.

The authorized capital represents the valuation of the property that is transferred to the municipal unitary enterprise for economic management and to which it is liable for its obligations). The minimum amount of the authorized capital must be equal to 1000 times the minimum wage.

The formation of the authorized capital is carried out by transferring the corresponding municipal property from the administration of the municipal unitary enterprise. The fact of transfer is formalized by an act signed by a representative of the administration and the director of the municipal unitary enterprise. The transfer deadline is 3 months from the date of creation of the municipal unitary enterprise.

5. Payment of the state fee is carried out by the director of the municipal unitary enterprise. The fee is 2000 rubles.

6. Filling out an application for registration.

It is drawn up on behalf of the administration of the Moscow Region and contains information that the substantive positions of the charter comply with the requirements of current legislation, that the information contained in it is reliable and that the established procedure for creating a municipal unitary enterprise has been followed.

7. Submission of documents for state registration.

Documents are submitted to the registration authority, which is the tax authorities at the location of the municipal unitary enterprise. The documents provided include:

— decision to create;

- the act of transferring property.

8. State registration of a municipal unitary enterprise is carried out within five working days from the date of acceptance of the documents and provides for the inclusion of the municipal unitary enterprise in the unified state Register of Legal Entities. The enterprise is issued a certificate of state registration.

9. Obtaining identification or statistical codes.

The specified codes are used for the needs of statistical and tax accounting. They are assigned by statistical agencies and depend on the form of ownership, area of ​​specialization, industry affiliation and other factors.

10. Tax registration

Carried out by tax authorities simultaneously with state registration and provides for the assignment of a TIN to the municipal unitary enterprise

11. Opening a bank account

It is carried out by the director of the municipal unitary enterprise and requires preliminary certification of sample signatures of account holders.

12. Making a seal and corner stamp.

13. Obtaining a license

A license is an official document giving the right to an enterprise to engage in a certain type of activity in a certain territory for a certain period of time. A license is issued by authorized bodies. It is a form with many degrees of protection, a serial number, indicating the issuing authority and indicating the owner of the license.

What is a unitary enterprise?

State unitary enterprises

It is worth noting that a unitary enterprise is a rather specific form of organization of activities. In particular, unitarity is characterized by the following: A legal entity is created through the allocation by the owner of a certain mass of property, and not by the association of property on the part of several persons. Full ownership of any property remains with the founder. Property is assigned to a specific legal entity with limited rights. Property is absolutely indivisible. The company has no membership option at all. The governing bodies are individual. Why are they created? Among the main reasons why managers prefer to create a unitary enterprise, the following should be highlighted: It is necessary to use certain property that cannot be privatized. It is required to carry out activities to solve certain social problems, including the sale of any services or goods at a minimum cost, as well as the organization of commodity and procurement interventions for goods classified as essential. Certain subsidized activities must be provided or any unprofitable production must be carried out. The goal that a unitary enterprise sets for itself is to solve certain problems of the state on a commercial basis. Features of work

The property that is allocated to a given enterprise in the process of its formation is in municipal or state ownership, while the company uses it on various rights, described below. The company name that state and municipal unitary enterprises have must contain the name of the owner of the property assigned to this company. The charter of the enterprise must include clear information about who exactly owns the property of this enterprise, that is, about the owner of all property.

What is a unitary state

The property is indivisible and is not distributed among deposits (shares, shares). including between 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. 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 Unitary Enterprise" - a commercial organization not vested with the right of ownership of the property assigned to it by the owner .

On the issue of municipal unitary enterprises

In order to more efficiently use municipal property, specific scientifically and practically based measures are proposed to solve this problem. Key words: municipal unitary enterprise, economic management, operational management, public property. Municipal entities, through a specific form of management, indirectly, through municipal unitary enterprises, carry out part of their functions in the field of civil legal relations.

What is a unitary enterprise?

These business entities are called unitary enterprises and have a number of differences that set them apart from other companies. Unitary enterprise – what is it? A unitary enterprise refers to a specific legal entity that is not the owner of the real estate assigned to it. Like other commercial structures, it is created to make a profit, but its property remains the property of the state and is not divided into shares or shares.

PR THEORY » Directory » State unitary enterprise

Only state and municipal enterprises can be created in the form of unitary enterprises. See Municipal unitary enterprise. 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, procedure for managing the activities of the legal entity), also information about the subject and purposes of the enterprise’s activities, 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 with the right of economic management or operational management.

Article 73

The term “unitary” (from the Latin Unitas - “unity”) means one, united, making up one whole. In a state unitary enterprise, such unity is expressed in a number of features inherent in this organizational and legal form. Firstly, the legal nature of a unitary enterprise does not provide for multiple forms of ownership, therefore, in this case, such an enterprise can only be created under the right of state ownership.

What is a Federal State Unitary Enterprise?

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. A unitary enterprise does not have the right to create another unitary enterprise as a legal entity by transferring part of its property to it (a subsidiary).

A unitary enterprise is

between 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. Contents In the Russian Federation, the main law regulating the activities of unitary enterprises is Federal Law No. 161-FZ dated November 14, 2002

“On state and municipal unitary enterprises”

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) UE is a commercial organization.

What does this mean municipal unitary enterprise

It is municipal property. In addition, it cannot be divided and distributed among different deposits. Characteristics of a unitary enterprise Unitarity is a unique form of activity of an organization, which is characterized as follows:

the formation of this legal entity occurs when the owner allocates a specific share of the property, and not by combining any property of several persons; a legal entity has property under the right of economic management or operational management and cannot be divided; membership is not provided; management is carried out individually. These business entities are created for the following reasons: to have in use property that cannot be privatized; carry out activities to solve socially significant problems, putting up for sale a certain type of goods and services at the lowest prices and making merchandise interventions on essential goods; provide specific types of activities subject to subsidies and carry out unprofitable production. The Law on Unitary Enterprises, the main goal of their activities, calls solving state-level problems on a commercial basis. When creating such institutions, the state or municipality provides it with property, which is their property under the right of economic management or operational management.

State and municipal unitary enterprises

A state (municipal) enterprise is also considered a unitary enterprise because its property is indivisible and cannot be distributed among contributions (shares, shares), including among the employees of the enterprise. The essence of a unitary enterprise Unitarity is a specific form of organizing activities. creation of a legal entity by allocation by the owner of a certain property mass, and not by combining the property of several persons; retention of ownership of property by the founder; assigning property to a legal entity on a limited property right (economic management or operational management); indivisibility of property; lack of membership; sole management bodies. The main reasons for creating unitary enterprises include: the need to use property, the privatization of which 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; provision of certain subsidized activities and management of unprofitable production. The purpose of unitary enterprises is to solve government problems on a commercial basis.

In addition to the information specified in paragraph. 2 tbsp. 52 of the Civil Code of the Russian Federation (This paragraph in the article and the article do not directly relate to the understanding of a unitary enterprise. I’m not good at editing Wikipedia.), the legal status of state and municipal unitary enterprises is determined by the Civil Code and the law on state and municipal enterprises. In the Russian Federation, the main law regulating the activities of unitary enterprises is Federal Law No. 161-FZ dated November 14, 2002

“On state and municipal unitary enterprises”

Unitary enterprises can be of three types: UE - a commercial organization.

Unitary organizations - concept, activities, opportunities

The concept unitary means one, indivisible into parts. Only municipal or state enterprises can be created in this form.

And single, unitary means that the property of such an enterprise entirely belongs to any municipal entity, or subject of the Russian Federation. Property of unitary enterprises is transferred by right: - economic management - state and municipal enterprises.

FSUE is

A federal state unitary enterprise is a unitary enterprise that does not have the right to succession of various types of property allocated to it by the owner.

Only state-owned companies have this type of legal organization of activities. A federal state unitary enterprise is liable for its own debts with all its property, but is not liable for the debts of the property owner. The charter is the constituent document of the enterprise on the basis of which it operates. Considering the features of unitary and commercial companies, we can say that the former must report on their actions on the government procurement website of the Russian Federation. The unitarity of an enterprise can be described by the following features: the formation of a legal entity through the separation by the owner of a share of its property, and not through a union of property of several owners; approval of the creator's right to property; vesting of property of a legal entity in the form of operational management or economic management; impossibility of dividing property; non-acceptance of membership; sole management apparatus. Reasons for creating a Federal State Unitary Enterprise The enterprise is formed for several reasons:

the importance of property that cannot be privatized; conducting activities to solve various social problems, including the sale of products and the provision of services at a reduced cost, organizing the purchase of essential products; conducting production that is in the process of bankruptcy or is unprofitable; maintaining activities that are subsidized. The purpose of the formation and operation of a unitary enterprise is the implementation of state tasks on a commercial basis. Federal State Unitary Enterprise Employees The rights and job responsibilities of the personnel of a unitary enterprise are prescribed in the Labor Code.

2. Board of Directors. The competence of the board of directors is to convene annual and extraordinary general meetings, determine priority areas of activity of the joint-stock company, recommend the amount of dividends, and create branches. 3. The executive body of the company. The executive body can be individual (director, general director) or collegial (board, directorate). The Charter provides for one or both. The competence of the executive body is to manage current activities, organize the implementation of decisions of the general meeting and the board of directors.

The property of a private unitary enterprise is owned by a citizen or a legal entity formed on the basis of private property rights. The property of the unitary enterprise itself belongs to the right of economic management or operational management (state-owned enterprises). Thus, the property of a unitary enterprise simultaneously belongs to the founder and the unitary enterprise itself. A unitary enterprise is established by decision of the owner of its property.

State and municipal unitary enterprises. Municipal unitary enterprises of Russia

State and municipal unitary enterprises are a special type of legal entity. The specificity is primarily related to the property status of these entities. Let us next consider what state and municipal unitary enterprises are.

general characteristics

What is a unitary state? enterprise and municipal unitary enterprise? As mentioned above, the key criterion for identifying these legal entities is their property status. It is believed that unitary state and municipal enterprises are non-profit organizations. However, this is not quite true. These legal entities can carry out business activities, but they must be strictly within the framework of the purposes for which they were created. At the same time, all profits should go to the development of unitary enterprises. They have certain property, but have limited rights to it. Material assets entrusted to institutions are indivisible and cannot be distributed in shares, including among employees.

Distinctive features

For a better understanding, let us note the main features of a state unitary enterprise. A legal entity is created by separating a certain part from the common property. The state acts as the owner. And it is he who retains the right to fully dispose of the property transferred to the jurisdiction of the State Unitary Enterprise. Material assets are provided for economic management or operational management. The created legal entities do not provide for membership. The governing body is sole.

Reasons for creation

State unitary enterprises, as a form of state property management, can be formed for the purpose of:

1. Use of property in respect of which a ban on privatization has been established.
2. Carrying out activities related to solving social problems. These include, among other things, the sale of a certain category of products and the provision of services at a minimum cost and the organization of commodity and procurement interventions for essential products.
3. Providing for some subsidized types of work and conducting unprofitable production.

These are the main purposes for which a state unitary enterprise can be created. The significance of this legal entity is to solve government problems on a commercial basis.

Features of regulatory regulation

additional characteristics

Municipal and unitary enterprises in Russia must have a charter and a company name. The name of the legal entity must contain an indication of the owner of the property. The charter must contain complete information about the owner. In particular, a specific subject or body of territorial power is indicated. If the owner is the Russian Federation, then information about this should also be present in the charter.

Civil law and procedure

Unitary enterprises, in accordance with the Civil Code, are not liable for the obligations of the property owner. Accordingly, if disputes arise, these legal entities will not act as defendants. Meanwhile, municipal unitary enterprises, as well as state unitary enterprises, are liable for their debts. The owner of the property is not liable for their obligations. The exception is cases of bankruptcy caused by the actions of the owner.

Forms of legal entities

State and municipal unitary enterprises can be of two types. Classification is carried out depending on the type of property rights. State and municipal unitary enterprises, to which property is entrusted with the right of economic management, are formed by decision of the authorized institution of federal or territorial government.

Charter

It acts as the founding document. The charter is approved by the department, ministry or other body that coordinates and regulates work in the relevant industry. In addition to the usual information that is mandatory for all legal entities, the document contains information about the goals and subject of activity, and the size of the authorized capital. Its size should not be less than 5000 times (for state unitary enterprises) or 1000 times (for municipal unitary enterprises) the minimum wage. The fund must be fully financed by the owner of the property within three months from the date of creation of the legal entity. Unitary enterprises are considered the only commercial structures that have rights and bear responsibilities directly related to the activities specified in the charter.

State institutions

When such enterprises are created, the property is transferred to them for operational management. The owner of material assets can be a region, the Moscow Region or the Russian Federation. The charter also serves as a constituent document. It is approved by the government, regional or territorial authority. A government agency cannot dispose of property, regardless of whether it is movable or immovable, without the appropriate permission of the owner. The name of the legal entity must indicate its type. For the obligations of a state-owned enterprise of the Russian Federation, a subject or municipal organization may bear subsidiary liability. This is permitted if the institution’s property is insufficient to satisfy the creditors’ claims. The formation and liquidation of a municipal unitary enterprise, including a state-owned one, is carried out by decision of the territorial authority. Termination of the activities of a state unitary enterprise is carried out on the basis of a resolution of the government or a regional authorized body.

Features of property use

During economic management, unitary enterprises can dispose of entrusted material assets, income, manufactured products (provided services) independently. In this case, the restrictions established by laws and other regulations must be taken into account. Operational management presupposes the mandatory obtaining of the owner’s consent for any actions with the property.

Owner rights

The owner decides issues related to the creation of the enterprise, determines the goals and subject of its activities. The owner’s powers include control over the use of property for its intended purpose and ensuring its safety. The founder also resolves issues related to the liquidation or reorganization of the enterprise.

Restrictions

Unitary enterprises cannot create subsidiaries. The legislation prohibits institutions that have property under economic management from acting as founders of other similar legal entities by transferring to them part of the material assets entrusted to them by the owner. This procedure is determined by the need to prevent property from getting out of control.

Sources of property formation

They can be:

1. Profit that is received in the process of carrying out its activities.
2. Property provided by decision of the owner as a contribution to the authorized capital, or other material assets transferred by the owner.
3. Borrowed funds. These include loans from banking and other financial institutions.
4. Depreciation deductions.
5. Capital investments and budget subsidies.
6. Income (dividends) that comes from business partnerships and companies in whose authorized capital a legal entity participates.
7. Donations and voluntary contributions from citizens, institutions, organizations.
8. Other sources, the existence of which does not contradict the law. These include, among other things, profits from leasing property to other entities.

Making transactions

Unitary enterprises cannot dispose of real estate. The sale of objects is carried out exclusively with the permission of the founder. At the same time, the approval of real estate transactions, the value of which is more than 150 million rubles, is carried out by the Federal Agency for Federal Property Management on the basis of a decision of the government of the Russian Federation or a decision taken on its behalf by the Deputy Chairman of the Government.

Activity programs

The relationship between state unitary enterprises and owners is regulated by government regulations. One of these acts approved the rules for developing activity programs for the legal entities in question and determining profits to be deducted to the budget. Part of the income, as stated above, can be used for the development of the enterprise.

Specifics of financial resources

One of the key differences between unitary enterprises and others, primarily joint-stock companies, is the methods of capital formation, generation and use of income, and attraction of borrowed and budget funds. The cash fund is created from current and fixed assets assigned to the legal entity. The amount of capital is reflected in the balance sheet as of the date of approval of the constituent document (charter). Its functions are similar to those performed by the cash fund of any other commercial structure. In addition to the fact that capital acts as a material basis for a legal entity to carry out its activities, it is a kind of indicator of the effectiveness of its work. If, at the end of the reporting period, the price of net assets falls below the minimum amount established by law on the date of registration of the enterprise and is not restored within three months, the founder must liquidate the company. If no corresponding decision was made during the specified period, creditors may demand early fulfillment or termination of obligations and compensation for losses caused.

Profit

It acts as one of the most important sources of financing. Profit is generated in the same way as in other commercial structures. At the same time, the BC regards the income of unitary enterprises as a source of non-tax revenues to the budget. Every year, the legal entities in question make mandatory deductions from the profits received. The procedure, amount and terms of payments are approved by the government or regional/territorial government structures. The funds remaining after paying taxes and other deductions are redistributed among funds for material incentives, social events, etc. Part of the net income, by decision of the founder, can be used to increase the authorized capital of the enterprise.

Directions for spending funds

1. For the implementation and development of new technologies and equipment, and for carrying out environmental protection measures.
2. Expansion and development of financial and economic activities, increase in current assets.
3. Reconstruction, construction or OS update.
4. Carrying out research activities, studying market conditions and demand.

Unitary enterprises can use targeted sources of financing. Such appropriations, as a rule, are allocated for the implementation of certain activities and programs of a social nature.

Municipal unitary enterprise

Municipal unitary enterprises are established in our country most often to solve any social problems at the local level, as well as when it is necessary to use any property that is not subject to privatization, which belongs to local government bodies, to carry out scientific activities, etc.

Such commercial unitary organizations have a specific status, which is determined by the Civil Code and a separate law (No. 161-FZ of November 14, 2002). In this article we propose to consider some of the main features of the process of creation, as well as economic activities on the territory of the Russian Federation, of municipal unitary enterprises.

What is a municipal unitary enterprise

A unitary municipal enterprise should be understood as a commercial organization created by local government bodies, the ownership of the property of which belongs to the corresponding municipal entity, which is its founder. All property belongs to a unitary municipal enterprise under the title of economic management or the title of operational management and is not subject to distribution, including among employees of such an enterprise. In addition, the property of this enterprise cannot be transferred to another unitary enterprise created as its subsidiary.

All this determines the unique legal position of unitary municipal enterprises in the system of other types of legal entities, capable of ensuring the achievement of the goals for which such an enterprise was originally created.

Mandatory attributes of a municipal unitary enterprise

As for the mandatory attributes of a unitary municipal enterprise that determine its legal capacity, these include:

• full and abbreviated name in Russian, foreign and/or the language of the subject of the federation, which must include the phrase “municipal enterprise”, as well as a mention of the owner
• round stamp indicating the name and location
• letterheads, stamps, trademarks, emblems and other signs of individualization
• rights that fully correspond to the purposes of its creation and activities, and the resulting responsibilities

The property of each unitary municipal enterprise, as specified in Article 11 of Law No. 161-FZ, consists of property that is assigned to it by the owner, income received in the process of activity and property obtained from sources not prohibited by law. At the same time, an enterprise of this type annually undertakes to transfer to the appropriate municipal budget a portion of the profit provided by the owner of the enterprise.

Procedure for establishing a unitary municipal enterprise

If you are interested in this type of legal entity, such as a municipal unitary enterprise, and you want to create this particular organization, we suggest that you familiarize yourself with the procedure for its establishment.

First of all, the authorized local government body, on whose territory a municipal unitary enterprise will be created, makes a separate decision on its foundation with a mandatory indication of the subject of its activity. Also, local authorities approve the list and value of property that will be assigned to a given municipal unitary enterprise, the procedure for approving the charter and other formalities.

Next, it is necessary to develop a draft charter for the future unitary municipal enterprise in order to submit it for approval to the owner and further state registration of the enterprise. At this stage of preparation of the main constituent document, which is the charter, special attention should be paid to fully comply with all legal requirements for this document and avoid its modifications in the future.

Considering the rather strict legal requirements for the charter and other documents of a municipal unitary enterprise, we always recommend not to waste time and enormous efforts on their independent preparation, but to use the services of qualified lawyers. As practice shows, this helps not only to save time, but also to result in a document that meets all your needs.

For the purpose described above, as well as for the purpose of further supporting the process of direct registration of your municipal unitary enterprise, First Legal Company offers its professional legal assistance. We know what requirements the competent registration authorities set for the package of documents and how to avoid the most common mistakes in the process of creating a unitary municipal enterprise. Therefore, the founding of your unitary municipal enterprise with our participation is undoubtedly a successful start to its activities!

It is also worth paying attention to the minimum size of the authorized capital established by law for a unitary municipal enterprise - 1000 minimum wages at the time of state registration of this enterprise. In this case, the entire authorized capital declared upon creation must be contributed by the founder within 3 months from the date of state registration of the enterprise. Only after this the specified unitary municipal enterprise has the right to enter into any transactions not related to its foundation. In addition, only after the declared authorized capital of a municipal enterprise has been fully formed, its owner receives the right to make a decision on increasing the authorized capital.

In order to reduce or increase the size of the authorized capital of a unitary municipal enterprise created by him, the founder must prepare an appropriate decision, make and register changes to all constituent documents according to a special procedure. In this regard, among other services related to the activities of unitary municipal enterprises, the First Legal Company also offers its assistance in matters of changing the size of the authorized capital.

State and municipal unitary enterprises? In Russian legislation, in particular in the Civil Code, there is a definition of this term. In accordance with it, state and municipal unitary enterprises are organizations created for the purpose of solving basic problems and making a profit, but at the same time not being the owners of the property assigned to them.

Only the founder directly has the right to dispose of it. They are called unitary because property cannot be divided into shares, shares, deposits and other parts. The name of this entity must necessarily contain an indication of the owner.

State and municipal unitary enterprises are divided into 2 types. The first is organizations based on It should be noted that this includes unitary enterprises such as municipal ones. They are created after the relevant decision is made by the authorized state body or municipality.

The second type is organizations based on the right of operational management. They can be founded only by decision of the government of the country. State and municipal unitary enterprises in this case have a rather specific legal position. Thus, they are created for the purpose of providing certain services, performing work or producing any products, which is typical for commercial organizations. At the same time, all activities of the enterprise can be based on financing from the budget.

State (municipal) unitary enterprises. Peculiarities

First of all, this type of business entity has special legal capacity. That is, they were created for the purpose of performing certain works, providing services or producing some products, which is a characteristic feature of commercial organizations. However, state and municipal unitary enterprises are not at all limited in their rights to carry out certain transactions. For example, they can rent out vacant premises (unless otherwise provided by the charter and other regulations).

Another feature is that such business entities are individual enterprises.

The third specific feature of this type of enterprise is related to the Civil Code. Particular attention is paid to terminology. In relation to such organizations, the definition of “enterprise” acts as a subject in other cases - it is only an object of legal relations.

Among other things, they can apply for (this includes subsidies, subsidies, and subventions). It is carried out to execute a variety of programs. Preference is given to those with a social orientation.

This leads to the fourth feature. The charter of unitary type business entities must include information about the direct owner of the property, the sources of formation of the authorized capital and the procedure for its formation. It should be noted that the enterprise is not responsible for the obligations of the owner, but he is responsible for the activities of the organization.

Management of unitary enterprises

Here there is a sole manager, and not a collegial body, as happens in other cases. As a rule, this is the director. A person is appointed to this position by the owner or a special body with the appropriate powers.

Advantages and disadvantages of this form of business entities

Let us first consider the positive aspects of unitary enterprises. Firstly, they are designed to solve those issues that are relevant in society at a given moment in time. Secondly, they are more sustainable (compared to other commercial enterprises). This is due to the fact that they, as a rule, operate in industries whose level of profitability is not of interest to them; therefore, there is no competition. In addition, support from the state protects these entities from ruin. Another advantage is timely payment of wages and predictability.

Now, a few words about the shortcomings.

First of all, unitary enterprises are less efficient from an economic point of view. Also, a constant level of remuneration leads to a decrease in productivity and loss of interest on the part of employees, since there is no competent motivational component. It is also important that at these facilities property is often used for personal gain, theft, and there is a high degree of bureaucracy.

Thus, we can say that it is advisable to create unitary enterprises only in those areas where the use of other forms is less effective.

In the national economy, there are many organizational and legal forms of a legal entity, differing in the method of creation, functions, and types of activities.

Most of them are built on full property rights and membership of participants, but among them there are also those who have not general, but targeted legal capacity. These business entities are called unitary enterprises and have a number of differences that set them apart from other companies.

Unitary enterprise – what is it?

A unitary enterprise refers to a specific legal entity that is not the owner of the real estate assigned to it. Like other commercial structures, it is created to make a profit, but its property remains the property of the state and is not divided into shares or shares. In the course of its activities, it uses other people's property and transfers part of its own profits to the owner.

A unitary enterprise is created by one founder, who retains ownership of real estate, while the organization itself has only limited property rights. The concept of “unitary” in this case indicates the indivisibility of property in terms of contributions, including among the team, since none of the employees, besides the founder himself, took a direct part in its formation.

Features of unitary enterprises

Organizations of a unitary form have a number of characteristic features that distinguish them from other legal entities:

— the management of the structure is carried out by a sole manager, appointed by the owner or a person authorized by him;


— the constituent document of such a company is the charter;

— property is assigned to the organization in accordance with the rights of operational management or economic management;

— its name contains an indication of the owner of the property;

— in the charter, in addition to general information, the purpose and nature of the enterprise’s activities are indicated;

- the owner is not liable with his property for the debts of a company created on the basis of economic management, but is held liable if it is formed on the basis of operational management rights;

- the owner has the right to confiscate property if it is not used, is redundant, or is used for other purposes.

Why are unitary enterprises created?

When forming an enterprise, the founder pursues the goal of solving the problems of the state on a commercial basis. This need most often arises due to the impossibility of privatization of real estate.


Sometimes such companies are created in order to provide unprofitable production or certain areas of activity subsidized by the state. In some cases, they are based to resolve any social issues, including the sale of certain products or the provision of services.

Examples of unitary legal entities include Russian Post, the Mosfilm concern and the Russian Television and Radio Broadcasting Network.

What types of unitary enterprises are there?

In accordance with property rights, unitary organizations are divided into two types. Enterprises formed under economic management include municipal and federal, as well as state enterprises of a constituent entity of the Russian Federation. UEs open with operational management rights can be state-owned municipal, state or federal enterprises.

Unlike other state or municipal structures, state structures do not have the ability to dispose of property, including movable property, and do not have an authorized capital.

What is the difference between a unitary and a budget institution?

Unitary enterprises may seem similar to traditional government-subsidized budgetary institutions.


However, there are some differences between them. Property is transferred to both budgetary and unitary organizations on the basis of management rights, but the former are non-profit and are opened to carry out social or managerial functions. Unitary ones are commercial, and their main goal is to make a profit.

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 entity, 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.