What is a unitary organization. Features of conducting activities by municipal unitary enterprises. Finances of state-owned enterprises

A unitary enterprise (UE) is a commercial structure that does not have the right to own its own property, and is assigned to the owner of this property. Which cannot be distributed by shares or shares, even between employees of this company. Unitarity is a peculiar model of organization of this or that activity.

Form of ownership of a unitary enterprise

The immediate task of the UE is to resolve issues state importance on a paid basis.
The main activities of the unified companies are:

the need to use property that cannot be privatized by law;
management of bankrupt organizations, and ensuring their individual types of activities;
implementation of activities in matters social security, including the sale of certain goods or
services at the lowest rates.
participation in scientific papers which are aimed at ensuring the security and welfare of the state.

According to the current legislation, the following can act as the founder of a UE:

state;
subject of the state;
any municipal (city) unit of the country.

Only the government of the country, or the federal executive body, can decide whether to create a single company. The question of the formation of a regional or city single enterprise can be decided by the state authorities in the region, or by local self-government. These decisions can be issued only by those state bodies that have the competence to do so.

The treasury structure of the UE is established:

by the state government if the parent company is federal;
power government agency a subject of the state, if the UE represents a regional significance;
body local government if the enterprise is municipal.

But the founders of unitary organizations not only transfer property to them, but also ratify their charter, which displays the following information:

full and abbreviated name of the company;
registration address of the organization;
all about the direction of its activities;
the owner who transferred the property;
the position of the head, who he will be;
on the basis of which the appointment to a managerial position will take place;
on the formation and appointment of established funds;
on the use of profits.

The main difference between single firms is that the immediate head of such an organization does not have the right to conclude a deal and dispose of property without the permission of the owner.

Forms of unitary enterprises

The main forms of UE are divided into state and municipal (regional, city) / The state unitary institution (SUE) is essentially trading company, which has no rights to the property provided by the owner. In addition, the property provided is considered indivisible, and in turn cannot be distributed by contributions among the workers of this organization.

Municipal UE (MUP) differs from the state fund size, which determines the charter. A regional or city unified company has an authorized capital of at least a thousand times the minimum monthly wage, and a state-owned company - at least five thousand times the size.

These two forms of unitary enterprises are divided into two types of activities that are carried out:

on the basis of timely (operational) management (state organizations);
on the right of economic management.

The type of organization operating on the basis of operational management must necessarily indicate that the institution is public.

State institutions based on the right of economic management are created mainly for the production of goods and the provision of various services. Also, a distinctive feature of such legal entities ( commercial firms) is that they have the right to conclude all sorts of transactions. Including leasing of unused premises.

There are several other forms of UE:

production;
agricultural;
private;
communal.

A production organization is a society of people based on the voluntary membership of a single labor and commercial activities. The fund of such cooperatives is formed from the share contributions of the participants.

A feature of a private unitary enterprise (PUE) is that the owner of the property does not bear any responsibility to the PUE, except for the bankruptcy of the organization through his fault.

A communal UE can only be formed by a local authority that has the competence to do so. Also, the formed communal property will be included directly in its management area.

Property of unitary enterprises

The property of the UE belongs to the state, a subject of the state, a regional or city formation in accordance with the operational management and economic management, and is owned by it.

SUE or MUP can manage real estate, manufactured products and income from its sale, if this organization carries out activities on the right of management.

As for timely management, here the cooperative can dispose of the premises only with the consent of the owner. Control over the use in accordance with the intended purpose, and the integrity of the property related to the enterprise is carried out by the owner.

It also makes decisions on the formation of the company, and determines its purpose of activity. There are exceptions when the owner has the right, according to his competence, to transfer real estate in the form of a contribution to the charter fund.

A unitary organization can form its property with the following resources:

transfer by the owner of real estate, as a contribution to the statutory fund;
income received from the production of goods and the provision of services;
various loans, including loans from banking institutions;
deductions related to depreciation of equipment;
budget subsidies;
all kinds of donations from other companies and cooperatives;
income from the rental of vacant premises;

Unitary cooperatives of all forms have the right to sell or rent their property to other organizations in order to generate income. An exception is real estate, which the company cannot dispose of without the consent of the owner.

Financial activities of unitary enterprises

A feature of the financial activities of the UE are various legitimate ways to create sources of economic resources.

The main financial resources of unitary organizations are formed authorized capital, receiving and using profits, investments from credit companies. Such financing separates the SUE and MUP from other financial companies and organizations. The disadvantage of the financial activity of a municipal unitary company is that if, at the end of the current year, the price of assets is less minimum size fund of the charter, and within three months the value will not recover to this amount, then the owner of the MUP will have to announce the liquidation of this enterprise. And credit institutions will have the right to demand from this regional organization early repayment of debt and financial compensation for losses (if any).

One of the main sources of creation economic means single companies is income. But the budget code establishes the income of the UE as a source of non-tax profits of the budget, therefore, municipal and state unitary enterprises each year deduct a part of the profit that remains after the necessary payments to a certain state budget.

The charter determines the procedure for dividing profits by the enterprise. Which can be deducted to various incentive and social funds, and can also be directed to the authorized capital of a unitary company.

Thus, after paying all the necessary payments, the remaining profit of the UE can be directed to:

on the introduction of new technologies;
to protect the environment;
for the development of economic or economic activity enterprises;
for renovation of old or construction of new facilities;

Another feature economic activity unitary enterprises is their application budget financing. Various grants, subsidies and subventions from the state budget are primarily directed to the implementation of social measures and programs.

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From Wikipedia, the free encyclopedia

Unitary enterprise- a special organizational and legal form of a legal entity. A commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property is indivisible and is not distributed among contributions (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, legal status state and municipal unitary enterprises is determined by the Civil Code and the law on state and municipal enterprises.

Russian Federation

IN Russian Federation The main law regulating the activities of unitary enterprises is the Federal Law of November 14, 2002 (as amended on July 13, 2015) No. 161-FZ “On State and Municipal Unitary Enterprises”.

Unitary enterprises can be of three types:

UP - commercial organization, not endowed with the right of ownership of 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 real right to the property of unitary enterprises (as well as institutions) belongs to their founders.

A unitary enterprise is liable for its obligations with all its property, but is not liable for the obligations of the owner of its property.

The size of the authorized capital of a state unitary enterprise must be at least 5,000 minimum wages, for a municipal enterprise - at least 1,000 minimum wages.

The founding document of a unitary enterprise is the charter.

A unitary enterprise is not entitled to create as legal entity another unitary enterprise by transferring a part of its property to it (subsidiary enterprise). 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 subsidiaries of unitary enterprises. With the adoption of this law, the existing subsidiaries unitary enterprises were subject to joining 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 mandatory audit. At the same time, in accordance with clause 16, part 1, article 20 federal law“On state and municipal unitary enterprises” 161-FZ of November 14, 2002, the owner of the property of a unitary enterprise approves the auditor and determines the amount of payment for his services.

Typically, unitary enterprises are regarded as a less transparent form than joint-stock companies, since in latest law establishes corporate governance procedures. However, the advantage of unitary enterprises is that the property remains in state (municipal) ownership.

Procurement by State Unitary Enterprises at their own expense is regulated by the Federal Law of the Russian Federation “On Procurement of Goods, Works, Services certain types legal entities” No. 223-FZ dated July 18, 2011. In terms of spending the provided budget funds, starting from 01/01/2017, in accordance with the Federal Law of 04/05/2013 No. 44-FZ "On contract system in the field of procurement of goods, works, services to meet state and municipal needs” (came into force on 01.01.2014). Before that, the Federal Law of the Russian Federation dated July 21, 2005 No. 94-FZ was in force.

Since, in accordance with paragraph 2 of Art. 50 and Art. 113 Civil Code of the Russian Federation, unitary enterprises are commercial legal entities, their activities are aimed at making profit in favor of the owner of the property - the state or 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 ensure 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).

CIS

In most CIS countries there are also private unitary enterprises (PUE), not endowed with the right of ownership of the property assigned to it. The property is indivisible and cannot be distributed among deposits, shares, shares, shares and is in common joint ownership of its members, individuals, one individual or one legal entity. These include peasant (farm) households, individual, family and subsidiaries. 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 companies). So, for example, there is no right of private ownership of an enterprise as a property complex, since an 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 responsibilities between them, and many other aspects.

Examples

Federal State Unitary Enterprise Russian Post
Federal State Unitary Enterprise Arsenal Design Bureau named after M.V. Frunze
Federal State Unitary Enterprise Space Communications
FSUE "NPP VNIIEM"
Federal State Unitary Enterprise "SPC Gas Turbine Engineering "Salyut""
Federal State Unitary Enterprise "Mosfilm Cinema Concern"
Federal State Unitary Enterprise "All-Russian State Television and Radio Broadcasting Company"
Federal State Unitary Enterprise "Russian Television and Radio Broadcasting Network"
FSUE ""
FSUE ""

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An excerpt characterizing the Unitary Enterprise

“Well, tell this fool,” he replied to a request from the patrimonial department, “to stay on guard for his papers. What are you asking nonsense about the fire brigade? There are horses - let them go to Vladimir. Don't leave the French.
- Your Excellency, the warden from the lunatic asylum has arrived, as you order?
- How do I order? Let everyone go, that's all ... And release the crazy in the city. When we have crazy armies in command, this is what God ordered.
When asked about the stocks who were sitting in the pit, the count angrily shouted at the caretaker:
“Well, shall I give you two battalions of an escort, which is not there?” Let them go and that's it!
- Your Excellency, there are political ones: Meshkov, Vereshchagin.
- Vereshchagin! Hasn't he been hanged yet? shouted Rostopchin. - Bring him to me.

By nine o'clock in the morning, when the troops had already moved through Moscow, no one else came to ask the count's orders. All those who could ride rode by themselves; those who remained decided for themselves what they had to do.
The count ordered the horses to be brought in to go to Sokolniki, and, frowning, yellow and silent, he sat with his hands folded in his office.
In a calm, not turbulent time, it seems to each administrator that it is only through his efforts that the entire population under his control is moving, and in this consciousness of his necessity, each administrator feels the main reward for his labors and efforts. It is clear that as long as the historical sea is calm, it should seem to the ruler-administrator, with his fragile boat resting against the ship of the people with his pole and moving himself, that the ship against which he rests is moving with his efforts. But as soon as a storm rises, the sea is agitated and the ship itself moves, then delusion is impossible. The ship moves on its own huge, independent course, the pole does not reach the moving ship, and the ruler suddenly passes from the position of a ruler, a source of strength, into an insignificant, useless and weak person.
Rostopchin felt this, and this irritated him. The police chief, who was stopped by the crowd, together with the adjutant, who had come to report that the horses were ready, entered the count. Both were pale, and the police chief, reporting on the execution of his order, reported that a huge crowd of people stood in the yard of the count, who wanted to see him.
Rostopchin, without answering a word, got up and with quick steps went to his luxurious bright living room, went to the balcony door, took hold of the handle, left it and went to the window, from which the whole crowd was visible. A tall fellow stood in the front rows and with a stern face, waving his hand, said something. The bloody blacksmith stood beside him with a gloomy look. Through the closed windows a murmur of voices could be heard.
Is the crew ready? - said Rostopchin, moving away from the window.
“Ready, Your Excellency,” said the adjutant.
Rostopchin again went to the balcony door.
- What do they want? he asked the police chief.
- Your Excellency, they say that they were going to go to the French on your orders, they were shouting something about treason. But a wild crowd, Your Excellency. I forcibly left. Your Excellency, I dare to suggest...
“If you please go, I know what to do without you,” Rostopchin shouted angrily. He stood at the balcony door, looking out at the crowd. “This is what they did to Russia! That's what they did to me!" thought Rostopchin, feeling uncontrollable anger rising in his soul against someone to whom one could attribute the cause of everything that had happened. As is often the case with hot people, anger already possessed him, but he was still looking for an object for him. “La voila la populace, la lie du peuple,” he thought, looking at the crowd, “la plebe qu" ils ont soulevee par leur sottise. Il leur faut une victime, [“Here he is, people, these scum of the population, the plebeians whom they raised with their stupidity! into his head that he himself needed this sacrifice, this object for his anger.
Is the crew ready? he asked again.
“Ready, Your Excellency. What do you want about Vereshchagin? He is waiting at the porch, answered the adjutant.
- A! cried Rostopchin, as if struck by some unexpected memory.
And, quickly opening the door, he stepped out with resolute steps onto the balcony. The conversation suddenly ceased, hats and caps were removed, and all eyes went up to the count who came out.
- Hello guys! said the count quickly and loudly. - Thank you for coming. I'll come out to you now, but first of all we need to deal with the villain. We need to punish the villain who killed Moscow. Wait for me! - And the count just as quickly returned to the chambers, slamming the door hard.
A murmur of approval ran through the crowd. “He, then, will control the useh of the villains! And you say a Frenchman ... he will untie the whole distance for you! people said, as if reproaching each other for their lack of faith.
A few minutes later an officer hurried out of the front door, ordered something, and the dragoons stretched out. The crowd moved greedily from the balcony to the porch. Coming out on the porch with angry quick steps, Rostopchin hastily looked around him, as if looking for someone.
- Where is he? - said the count, and at the same moment as he said this, he saw from around the corner of the house coming out between two dragoons a young man with a long, thin neck, with his head half-shaven and overgrown. This young man was dressed in what used to be a dapper, blue-clothed, shabby fox sheepskin coat and in dirty, first-hand prisoner's trousers, stuffed into uncleaned, worn-out thin boots. Shackles hung heavily on thin, weak legs, making it difficult for the young man's hesitant gait.
- A! - said Rostopchin, hastily turning his eyes away from the young man in the fox coat and pointing to the bottom step of the porch. - Put it here! The young man, rattling his shackles, stepped heavily onto the indicated step, holding the pressing collar of the sheepskin coat with his finger, turned his long neck twice and, sighing, folded his thin, non-working hands in front of his stomach with a submissive gesture.
There was silence for a few seconds as the young man settled himself on the step. Only in the back rows of people squeezing to one place, groaning, groans, jolts and the clatter of rearranged legs were heard.
Rostopchin, waiting for him to stop at the indicated place, frowningly rubbed his face with his hand.
- Guys! - said Rostopchin in a metallic voice, - this man, Vereshchagin, is the same scoundrel from whom Moscow died.
The young man in the fox coat stood in a submissive pose, with his hands clasped together in front of his stomach and slightly bent over. Emaciated, with a hopeless expression, disfigured by a shaved head, his young face was lowered down. At the first words of the count, he slowly raised his head and looked down at the count, as if he wanted to say something to him or at least meet his gaze. But Rostopchin did not look at him. On the long, thin neck of the young man, like a rope, a vein behind the ear tensed and turned blue, and suddenly his face turned red.
All eyes were fixed on him. He looked at the crowd, and, as if reassured by the expression he read on the people's faces, he smiled sadly and timidly, and lowering his head again, straightened his feet on the step.

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 constitutes a municipal unitary enterprise, briefly called MUP.

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Organizational form

It is easiest to determine the legal status of MUP based on the name of this organizational and legal form. Every word in it is significant:

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

Property

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

Local authorities only assign some material assets to him - but they continue to belong to the municipality itself. That is why MUPs are divided into two types, depending on the right on the basis of what right they use this property:

on the right of economic management - in fact, this is the civil law status of most conventional CBMs;
on operational management - the so-called state-owned enterprise. This type of CBM is much less common, because the operational management is not very convenient for doing business.

Operational management implies that any actions related to property require permission from the owner - in this case, the local authority. Unlike a municipal enterprise of the usual type, state-owned enterprises are less focused on making a profit and are much more dependent on budget financing. An example of a state-owned enterprise can be electric transport enterprises (trolleybuses or trams) in many cities.

Disposal of property

MUP has no right to sell, lease or otherwise dispose of property without the consent of the local authority. It also cannot create subsidiaries.

However, they may invest part of their finances in the capital of commercial companies or partnerships, if this is permitted by the Articles of Association and local legislation. Income from such deposits is fixed 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 the wages of managers and employees of the company.

On what basis does it work?

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

Civil Code of the Russian Federation. In their art. Art. 113-114 (Article 115, concerning state-owned enterprises, has not been in force since September 2014), this act gives general characteristics MUP and describes the general "rules of the game" for them.
Law No. 161-FZ. It already concretizes the activities of MUP and gives a clearer description of the rules of their work.
Law No. 44 FZ. It concerns such type of activity of MUP as purchase of goods or order of services for municipal needs. However, it must be remembered that from January 2018 this law will become mandatory in a much larger number of cases. In fact, this law will apply to almost all types of procurement carried out by MUP.
Law No. 223-FZ. Before the entry into force of certain norms of Law No. 44-FZ, this act applies to most purchases made by municipal unitary enterprises. In particular, until January 2018, MUEs should be guided by it when concluding subcontracts in their field of activity.

The list is not complete: special rules of law apply to certain areas of activity carried out by these organizations. In addition, it should be taken into account that the work of the MUP can be regulated by acts adopted bodies local self-government: the administration of cities, districts, etc.

How is it created

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

The relevant local authority issues a resolution on the establishment of the MUP. 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 minimum prices. In particular, quite often CBMs are created to service the operation of water supply networks, for landscaping and cleaning streets, garbage collection, etc.
The same body approves the Charter of the enterprise. This is the only founding document of the MUP. 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 MUP. Important to know: The charter is prepared by the municipal government's property management department or other division.
A director is appointed. His powers are determined by the Charter, but the specific appointment is made by the owner - the local government. The municipal body also concludes an employment contract with the director.
The transferred property is assessed and its full inventory is made.
The local administration applies to Rosreestr with an application for registration of MUP.
From the moment the local branch of Rosreestr makes an entry in the Unified State Register of Legal Entities (registry of legal entities), MUP can begin work.

What kind of financial and economic activity plan does MUP have, see the following video:

1. A unitary enterprise is a commercial organization that is not endowed with the right of ownership of property assigned to it by the owner. In the form of unitary enterprises, only state and municipal enterprises. The property of a unitary enterprise is owned by the Russian Federation, a subject of the Russian Federation or a municipality.

On behalf of the Russian Federation or a constituent entity of the Russian Federation, the rights of the owner of the property of a unitary enterprise are exercised by the bodies state power of the Russian Federation or public authorities of a constituent entity of the Russian Federation within the framework of their competence established by the acts defining the status of these bodies. On behalf of the Russian Federation, the rights of the owner of the property of a federal state enterprise may be exercised by the State Atomic Energy Corporation "Rosatom" in the manner established by the Federal Law "On the State Atomic Energy Corporation "Rosatom". On behalf of the Russian Federation, the rights of the owner of the property of a federal unitary enterprise may be exercised by the federal state state-financed organization"National Research Center" Institute named after N.E. Zhukovsky" in accordance with the Federal Law "On the National Research Center "Institute named after N.E. Zhukovsky". On behalf of the Russian Federation, the rights of the owner of the property of a state unitary enterprise may be exercised by the State Corporation for Space Activities "Roscosmos" in the manner prescribed by the Federal Law "On the State Corporation for Space Activities" Roscosmos ". On behalf of the Russian Federation, the rights of the owner of the property of a federal unitary enterprise may be exercised by the Federal State Budgetary Institution "National Research Center "Kurchatov Institute" in accordance with the Federal Law "On the National Research Center" Kurchatov Institute".

(see text in previous edition)

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

The property of a unitary enterprise belongs to it on the right of economic management or on the right of operational management, is indivisible and cannot be distributed among contributions (shares, shares), including among employees of a unitary enterprise.

A unitary enterprise is not entitled to create another unitary enterprise as a legal entity by transferring to it a part of its property (subsidiary enterprise).

A unitary enterprise may, in its own name, acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and a defendant in court.

A unitary enterprise must have an independent balance sheet.

2. The Russian Federation creates and operates the following types unitary enterprises:

unitary enterprises based on the right of economic management - federal state enterprise and a state enterprise of a constituent entity of the Russian Federation (hereinafter also referred to as a state enterprise), a municipal enterprise;

Unitary enterprises based on the right of operational management are a federal state enterprise, a state enterprise of a constituent entity of the Russian Federation, a municipal state enterprise (hereinafter also referred to as a state enterprise).

3. A unitary enterprise must have a round seal containing its full company name in Russian and an indication of the location of the unitary enterprise. The seal of a unitary enterprise may also contain its trade 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 letterheads with its own company name, its own emblem, as well as a trademark registered in the established order and other means of individualization.

4. Establishment of unitary enterprises on the basis of amalgamation of property owned by the Russian Federation, subjects of the Russian Federation or municipalities is not allowed.

A commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property is indivisible and is not distributed among contributions (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.

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In the Russian Federation, the main law regulating 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:

UE is a commercial organization that is not endowed with the right of ownership of 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 property right to the property of unitary enterprises (as well as institutions) belongs to their founders.
A unitary enterprise is liable for its obligations with all its property, but is not liable for the obligations of the owner of its property.
The size of the authorized capital of a state unitary enterprise must be at least 5,000 minimum wages, for a municipal enterprise - at least 1,000 minimum wages.
The founding 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 a part of its property (subsidiary enterprise) to it. 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 subsidiaries of unitary enterprises. With the adoption of this law, the existing subsidiaries unitary enterprises were subject to joining 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 mandatory audit. At the same time, in accordance with clause 16, part 1, article 20 of the Federal Law “On State and Municipal Unitary Enterprises” 161-FZ of November 14, 2002, the owner of the property of a unitary enterprise approves the auditor and determines the amount of payment for his services.
Usually, unitary enterprises are regarded as a less transparent form compared to joint-stock companies, since in the latter the law establishes corporate governance procedures. However, as an advantage [ ] unitary enterprises, it can be distinguished that the property remains in state (municipal) ownership.
Procurement by State Unitary Enterprises at their own expense is regulated by the Federal Law of the Russian Federation “On the Procurement of Goods, Works, Services by Certain Types of Legal Entities” No. 223-FZ dated July 18, 2011. In terms of spending the provided budget funds, starting from 01/01/2017, - Federal Law of 04/05/2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" (came into force on 01/01/2014). Prior to this, the Federal Law of the Russian Federation dated 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 in favor of the owner of the property - the state or 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 ensure 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 their profits to the federal budget in accordance with Art. 17 of the Federal Law "On State and Municipal Unitary Enterprises". For example, in 2016, the transfer of 8 million 530 thousand rubles (25% of the company's net profit for 2015) was approved for the Federal State Unitary Enterprise Svyaz-Safety. Accordingly, after the privatization of federal state unitary enterprises, the state ceases to receive additional income.

CIS

In most CIS countries there are also private unitary enterprises (PUE), not endowed with the right of ownership of the property assigned to it. The property is indivisible and cannot be distributed among deposits, shares, shares, shares and is in common joint ownership of its members: individuals, one individual or one legal entity. These include peasant (farm) households, individual, family and subsidiaries. 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 an individual entrepreneur (in fact, an enterprise). So, for example, there is no right of private ownership of an enterprise as a property complex, since an enterprise involves additional economic relations, which is not the case with individual entrepreneurship, there is no clear regulation on the position of members in an enterprise, the distribution of profits and responsibility between them, and many other aspects.