A unitary enterprise is a special legal form of a legal entity .
An organization not endowed with the right of ownership to property assigned to it by the owner . The property is indivisible and is not distributed among deposits (shares, shares), including among employees of the enterprise. In addition to the information specified in Art. 113 of the Civil Code of the Russian Federation [1] , the legal status of state and municipal unitary enterprises is determined by the Civil Code and the law on state and municipal enterprises.
Content
- 1 Russian Federation
- 2 CIS
- 3 Examples
- 4 See also
- 5 notes
- 6 References
Russian Federation
In the Russian Federation, the main federal laws regulating the activities of unitary enterprises are: Civil Code of the Russian Federation, dated November 14, 2002 No. 161-ФЗ “On state and municipal unitary enterprises”, dated October 6, 2003 No. 131 “On general principles organizations of local self-government in the Russian Federation ”(clause 3 of article 17) [2] .
Unitary enterprises can be of three types:
- federal state-owned enterprise (FGP; pending approval of federal law No. 161-FZ - federal state unitary enterprise, FSUE),
- state enterprise of a subject of the Russian Federation (OGUP, KGUP, RPMU [3] ),
- Municipal Enterprise (MUP) - a unitary enterprise of a municipality .
A unitary enterprise is a commercial organization not endowed with the right of ownership to 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.
In this form, only state and municipal enterprises can be created. Property (respectively state or municipal) belongs to a unitary enterprise on the basis of economic management or operational management. Property rights to the property of unitary enterprises (as well as institutions) belong to their founders [4] .
A unitary enterprise is liable for its obligations with all property belonging to it, but is not liable for the obligations of the owner of its property.
The size of the authorized capital of a state unitary enterprise shall be not less than 5000 minimum wages , municipal - not less than 1000 minimum wages.
The constituent document of a unitary enterprise are:
- the decision to establish a federal state-owned enterprise is taken by the Government of the Russian Federation or federal executive bodies in accordance with acts determining the competence of such bodies;
- the decision to establish a state enterprise of a constituent entity of the Russian Federation or a municipal enterprise shall be taken by an authorized body of state power of a constituent entity of the Russian Federation or local government in accordance with acts defining the competence of such bodies [5] ;
- charter.
The document determining the management order of a unitary enterprise is its charter.
A unitary enterprise is not entitled to create another unitary enterprise as a legal entity by transferring to it part of its property (subsidiary) [6] . This restriction was introduced by law No. 161-FZ, whereas earlier Russian legislation allowed unitary enterprises based on the right of economic management to create subsidiary unitary enterprises. With the adoption of this law, the existing subsidiary unitary enterprises were to be merged with the enterprises that established them within six months, that is, until June 3, 2003.
Unitary enterprises are obliged, in cases determined by the property owner, to conduct an annual mandatory audit . Moreover, in accordance with clause 16, part 1, Article 20 of Law No. 161-FZ, 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 less transparent than joint-stock companies , since in the latter the law establishes corporate governance procedures.
Procurement by state unitary enterprises at their own expense is regulated by the Federal Law of the Russian Federation of July 18, 2011 No. 223-ФЗ “On Procurement of Goods, Work, Services by Certain Types of Legal Entities”. In terms of spending the provided budget funds, starting from 01.01.2017, - by the Federal Law dated 05.04.2013 No. 44-ФЗ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs” (entered into force on 01.01 2014). Prior to this, the Federal Law of the Russian Federation of July 21, 2005 No. 94-FZ was in force.
Since in accordance with paragraph 2 of Art. 50 and Art. 113 of the Civil Code of the Russian Federation, unitary enterprises are commercial legal entities, their activity is aimed at making profit in favor of the property owner - the state or the municipality, as well as to cover their own expenses. In addition, of course, the goal of the activity is not only profit-making, but also the satisfaction of the public interests of the state, and the provision of state needs.
Moreover, depending on the method of securing the property, two types of unitary enterprises are distinguished (clause 2 of Article 113 of the Civil Code of Russia):
- unitary enterprises based on the right of economic management (Article 114 of the Civil Code of Russia);
- unitary enterprises based on the right of operational management (state-owned enterprises; Article 115 of the Civil Code of Russia - has lost its force).
The Decree of the President of the Russian Federation approved the List of federal state unitary enterprises engaged in the production of products (works, services) of strategic importance for ensuring the defense capability and security of the state, protecting morality, health, rights and legitimate interests of citizens of the Russian Federation [7]
FSUE, in contrast to non-state legal entities, are not only large taxpayers, but also annually pay 25% of the profits to the federal budget in accordance with Art. 17 of the Federal Law "On State and Municipal Unitary Enterprises". For example, for FSUE Svyaz-Security, in 2016, a transfer of 8,530,000 rubles was approved (25% of the company's net profit for 2015) [8] .
In 2002, the organization "Municipal Government Institution (MKU)" Municipal Guard "was registered in Belgorod ." The main activity of which is OKVED code: 80.10 - Activities of private security services. Founder Administration of the city of Belgorod. [9] [10]
On the basis of Article 6 of the Federal Law of November 14, 2002 N 161-ФЗ “On State and Municipal Unitary Enterprises”, unitary enterprises may be participants (members) of commercial organizations , as well as non-profit organizations . [eleven]
CIS
In most states and countries of the Commonwealth of Independent States (CIS) there are also private unitary enterprises (PUEs) that are not endowed with the right of ownership of property assigned to it. The property is indivisible and cannot be distributed among deposits, shares, shares, shares and is in the common joint ownership of its members: individuals, one individual or one legal entity. These include peasant (farm) enterprises, individual, family and subsidiary enterprises. In the Russian Federation, they are not recognized as independent organizations, with the exception of subsidiaries, and the leaders 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 private ownership of the enterprise as a property complex, since the enterprise involves additional economic relations, which is not the case with individual entrepreneurship, there is no clear regulation of the position of members in the enterprise, the distribution of profits and responsibilities between them and many other aspects.
Examples
- FSUE Russian Post
- FSUE " Space Communication"
- FSUE NPP VNIIEM
- FSUE " Protection "
- Federal State Unitary Enterprise "Mosfilm Cinema Concern "
- FSUE All-Russian State Television and Radio Broadcasting Company
- FSUE Russian Television and Radio Broadcasting Network
- Federal State Unitary Enterprise " Central Scientific Research Institute of Mechanical Engineering "
- FSUE State ATM Corporation
- State Unitary Enterprise " Mosgortrans "
- State Unitary Enterprise “ Moscow Metro ”
See also
- Federal Treasury
Notes
- ↑ Civil Code of the Russian Federation. Chapter 4 Wikisource .
- ↑ FZ-131, article 17 Powers of local governments to resolve issues of local importance
- ↑ OGUP - regional state unitary enterprise; KGUP - regional state unitary enterprise; RPMU - republican state unitary enterprise
- ↑ Clause 3, Article 48 of the Civil Code of Russia
- ↑ http://www.consultant.ru/document/cons_doc_LAW_39768/f30ed7af83b3fa090173e8cc13246b47837c98f2/ Federal Law of November 14, 2002 N 161-ФЗ (as amended on December 29, 2017) "On State and Municipal Unitary Enterprises" Chapter II. ESTABLISHMENT OF A UNITARY ENTERPRISE Article 8. Establishment of a unitary enterprise
- ↑ Clause 1, Article 2 of the Federal Law of November 14, 2002 No. 161-ФЗ “On State and Municipal Unitary Enterprises”
- ↑ President of the Russian Federation of 08.08.2004 No. 1009 “On approval of the list of strategic enterprises and strategic joint-stock companies”
- ↑ Protocol of the meeting of the Commission for the Analysis of the Performance of the Federal State Unitary Enterprise, subordinate to the Ministry of Communications of 04/26/2016 (FSUE "COMMUNICATION-Security")
- ↑ MKU Municipal Guard
- ↑ Unified State Register of Legal Entities MKU “Municipal Guard” founder Belgoro city administration
- ↑ Article 6. Participation of unitary enterprises in commercial and non-profit organizations