On municipal property management. Municipal property management. Tax registration

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1. Privatization

2. Renting

3. Purchase from local budget funds

4. Transfer to trust use

5. Transfer for free use

6. Use as collateral

7. Contribution as a contribution to authorized capital

8. Transfer to operational management

9. Transfer to economic management

Security questions on the topic:

1 Concept and forms of municipal property

2 Concept, objects and subjects of municipal property management

3 Classification of municipal property by areas of use

4 Functions of municipal property management

Transfer of municipal property to economic management

Municipal property is transferred into economic management to municipal unitary enterprises specially created for this purpose. Unitary enterprises are commercial organizations that are not vested with the right of ownership to the property assigned to them by the owner. The owner of this property is either the state or municipalities. Accordingly, a distinction is made between state and municipal unitary enterprises. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the 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 project is being prepared this decision industry division of the administration, the profile of which the MUP 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. 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 MUP.

Constituent documents regulate all main aspects of the enterprise's activities. These documents include memorandum of association and charter. 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;

Property;

Rights and obligations;

Activity management;

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, tax reporting the MUP report additionally provides information on the implementation of the established for it financial indicators about the directions of use of profits, the number of jobs 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.

General procedure The appointment of the head of the municipal unitary enterprise involves the proposal by the industry body of a candidate, 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 is prepared for the appointment of the head of the municipal unitary enterprise and employment contract.

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 minimum sizes wages.

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 state duty 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:

Statement;

The decision to create;

The act of transferring property.

8. State registration MUP 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 a single State Register 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.

Management of MUP activities.

The activities of municipal unitary enterprises are managed by the highest representative and executive bodies. The highest management body of a municipal unitary enterprise is the head of the municipality represented by the Property Management Department. This management body makes decisions on all key issues of the enterprise’s activities:

a) transfers and controls the use of property

b) coordinates transactions related to property

c) carries out financial monitoring of activities

d) controls the condition accounting and reporting

e) decides to conduct audits

f) coordinates the participation of municipal unitary enterprises in the activities of others commercial organizations

g) prepares a decision on the appointment of a director of the enterprise

h) prepares an employment contract with him

i) applies penalties and incentives to the head of the enterprise

j) makes decisions on the reorganization and liquidation of the enterprise.

The next most important management body of a municipal unitary enterprise is the sectoral division of the administration of the Moscow Region. The choice of this unit is determined by the specialization of the municipal unitary enterprise. In fairly large municipalities, the bulk of municipal unitary enterprises are created according to the profile of activities related to the management of the economy of this entity.

The sectoral body of the administration of the Moscow Region is assigned the functions of coordination, regulation and control of economic production activities MUP assigned to him. For the practical implementation of these functions, the representative body carries out the following basic management actions:

1. Sets performance targets

2. Coordinates prices and tariffs for MUP products and services

3. Determines the list of operational issues subject to priority control

4. Reviews accounting and other reports of the enterprise and approves them

5. Coordinates the structure of the enterprise and the wage fund of its employees

Municipal property management

"...Municipal property management is the organized adoption and execution of decisions carried out by bodies local government in the field of accounting of municipal property, control over its safety and use for its intended purpose, ensuring proper maintenance, as well as on issues related to the participation of the municipality in the creation, reorganization and liquidation of legal entities, ensuring effective coordination, regulation and control over their activities. .."

Source:

DECISION of the Council of Deputies of the urban settlement of Zaprudnya, Taldom municipal district of the Moscow Region dated July 30, 2009 N 62

"ON APPROVAL OF THE REGULATIONS ON THE ORDER OF FORMATION, MANAGEMENT AND DISPOSAL OF MUNICIPAL PROPERTY IN THE CITY SETTLEMENT OF ZAPRUDNYA"

Official terminology. Akademik.ru. 2012.

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General principles of municipal property management

Traditionally, “control” is generally understood as a purposeful influence on someone or something to achieve a given result.

Property is understood as the property that belongs to a certain object.

Municipal property is property owned by the relevant municipality.

Municipality- this is a populated territory within which local self-government is exercised, there is municipal property, a local budget and elected bodies of local self-government. The main forms of municipalities are settlements, municipal districts and urban districts.

Municipal property management- this is the impact of municipalities on the property they own in order to effectively solve the problems facing them or effectively exercise power.

The tasks facing a municipality are usually classified as issues of local importance. Municipal property is inalienable integral part municipal property. It is customary to include in the composition of municipal property:

Local budget funds;

Municipal extra-budgetary funds;

Property of municipal self-government bodies (MSG);

Municipal lands and other natural resources in municipal ownership;

Municipal enterprises and organizations

Municipal financial and credit institutions;

Municipal housing stock and non-residential premises;

Municipal institutions of education, health care, culture and sports.

Municipal property can be classified according to several criteria:

1. According to the level of power for the implementation of which it is used:

Property intended to resolve issues of local importance;

Property used to resolve issues transferred to municipal formations of constituent entities of the Russian Federation;

Property intended to support the activities of local self-government bodies and relevant officials.

2. By direction of use (see table 4).

3. By form of use:

· Property used as collateral

· Property included in the municipal treasury

· Rented property

· Property transferred to economic management

· Property transferred to operational management

· Property transferred into trust management

· Property transferred for free use

· Privatized property

· Property purchased using local budget funds

· Monuments of history, architecture and culture of local significance

· Property contributed as a contribution to the authorized capital of business companies.

The relevant local government bodies act as subjects of municipal property management:

Administration of the municipality;

Representative body of the Ministry of Defense;

Head of the Ministry of Defense;

Sectoral and functional divisions of the Moscow Region administration.

Table 4 - Classification of municipal property by areas of use (sheet 1)

Table 4 - Classification of municipal property by areas of use (sheet 2)

Table 4 - Classification of municipal property by areas of use (sheet 4)

According to Art. 29 of the Law “On general principles organization of local self-government in the Russian Federation” See: SZ RF, 1995, No. 35, art. 3506. Local governments manage municipal property. “The rights of the owner in relation to property that is part of municipal property are exercised on behalf of the municipality by local government bodies, and in cases provided for by the laws of the constituent entities of the Russian Federation and the charters of municipalities, by the population directly.”

Municipal property may include kindergartens, specialized schools, clubs, cultural centers, libraries, enterprises and healthcare organizations located on the territory of the municipality, heating, water supply, sewerage, irrigation, gas networks, streets, squares, recreation areas, bridges, and other structures of local importance. , as well as residential buildings, apartments, non-residential areas, administrative buildings, educational, cultural, sports and other facilities and buildings, enterprises, organizations, vehicles, other immovable and movable property. Cemeteries may also be the property of urban and rural municipalities.

The list of municipal property by municipality is established by the Government.

There are four main ways of running a municipal economy:

1. direct control;

2. municipal contracting system;

3. municipal rental system;

4. municipal concession.

Direct control.

In direct management, municipalities directly manage municipal enterprises and municipal institutions.

The Civil Code provides for the creation of municipal enterprises in the form of unitary enterprises, which are not vested with the right of ownership of the property assigned to them 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. Unitary enterprises can be based on the right of economic management or operational management. But only federal government enterprises are created with the right of operational management, therefore municipal unitary enterprises can be based on the right of economic management.

Possession, use and disposal of property owned by right of economic management is limited by the right of control on the part of the owner (municipal entity represented by local government bodies) over the intended use and safety of the property owned by the enterprise. As well as the right of the owner to receive part of the profit from the use of property that is under the economic control of the enterprise he created and the prohibition on disposing of property without the consent of the owner.

Local government bodies have the right to create municipal institutions and assign to them property that is in municipal ownership.

In accordance with Article 296 of the Civil Code of the Russian Federation, property belongs to the institution with the right of operational management. In this regard, the property owner has the right to seize excess, unused or improperly used property and dispose of it at his own discretion.

The advantages of creating a municipal unitary enterprise are the receipt of income in the long term in the form of deductions from net profit and fees for the use of municipal property, the ability to solve problems of socio-economic development of the territory.

Also, within the framework of this management method, municipalities can act as founders of business entities.

The main criteria for choosing one or another form of use of property is the significance of the object for solving local issues and efficiency various forms use from the owner’s point of view See: Markvart E., Savranskaya O., Starodubskaya I., Recommendations for the formation of economic and financial fundamentals MSU/E/Under general edition E.Marquart. - M., 2004..

The right of economic management is used to indicate the scope of real rights of a unitary enterprise to the state or municipal property assigned to it (Article 294 of the Civil Code). In its structure, it represents a “cast” (or, in the words of E.A. Sukhanov, a prototype) of the right of ownership, since its content includes the same powers of ownership, use and disposal. Everything, as before, comes down to the limits of the exercise of these powers, the methods of their emergence and termination, as well as the real powers retained by the owner.

A municipal unitary enterprise, to which property belongs under the right of economic management, owns, uses and disposes of this property within the limits determined in accordance with the Civil Code of the Russian Federation (Article 294). General restrictions on the powers of a unitary specific enterprise to own, use and dispose of municipal property are determined by the subject and goals of its activities, enshrined in the charter.

A feature of the legal status of an institution is the possibility of it carrying out “income-generating” (i.e. entrepreneurial) activities in accordance with constituent documents, i.e. with the permission of the owner enshrined in them. This situation is not covered by the right of operational management.

Municipal contracting system.

Under the municipal contracting system, construction and the performance of certain functions are carried out not by municipal services, but by private contractors temporarily hired on a competitive basis and receiving a portion of the profits. The contracting system plays a very important role in modern municipal economies, but its effective application requires compliance with certain principles and rules, a strict accounting and control system.

In the Russian Federation, this method is regulated by Federal Law No. 94-FZ of July 21, 2005 “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs” See: the federal law dated July 21, 2005 No. 94-FZ // Collection of legislation of the Russian Federation dated October 22, 2007, Russian newspaper No. 237 dated October 24, 2007.

The next form of disposal of municipal property is the lease of municipal property.

It is used not for the purpose of relieving local governments of the costs of operating property, but only if it is impossible to dispose of municipal property in a more profitable way.

Municipal property is leased to private individuals for a certain period of time. In this case, the municipality, for the duration of the lease, completely renounces the income received from the use of the rental property in exchange for fixed payments regularly paid by the tenant. The tenant is usually engaged in activities not related to the implementation of instructions from local authorities to resolve certain issues of local importance, which reduces the possibilities of municipal regulation.

Municipal concession.

It represents a concession by the municipality for a certain period and on contractual terms to a private economic entity of the right to organize and conduct business in a certain field of activity. In fact, the use of such a system means the inability of the municipality to manage one or another part of the local economy.

On the issue of using the concession mechanism, two experiences of using the concession mechanism are described in the literature.

In the first case, experts note that with concessions, about 50% of the profit received as a result of the organization’s activities passes from public to private hands. At the same time, concessionary operation of generally useful enterprises most often does not ensure either the interests of consumers (high tariffs) or the interests of employees of such enterprises (minimum wages).

Local authorities find themselves bound by a contract for many years in advance and cannot refuse unprofitable concession agreements. Local authorities, as a rule, do not have real tools to combat large external, especially foreign, concessionaires.

Supporters of such a system are exclusively representatives of private business. Concession of municipal property, construction of municipal facilities, operation of buildings is not economically effective and is of little use in the practice of municipal economy See: Utkin E.A., Denisov A.F. "State and municipal management" - M.: Association of Authors and Publishers "Tandem" Publishing House "Ekmos", 2001 - P. 304..

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