Finance of municipal unitary enterprises. Finance of state and municipal enterprises

The legal regime of finance of state and municipal enterprises is determined by the norms of the Civil Code of the Russian Federation, the Federal Law “On State and Municipal Unitary Enterprises”, the Federal Law “On Autonomous Institutions”, the Budget Code of the Russian Federation, the Tax Code of the Russian Federation, by-laws at the federal level, departmental regulations, regulatory legal acts of the constituent entities of the Russian Federation, acts of local governments, local acts of the enterprises themselves. For example, the Government of the Russian Federation adopted Resolution No. 739 of December 3, 2004 “On the powers of federal executive authorities to exercise the rights of the owner of the property of a federal state unitary enterprise”; The Ministry of the Russian Federation for Taxes and Duties issued a letter dated December 25, 2002 “On the issue of bringing the constituent documents of state and municipal unitary enterprises in accordance with part one of the Civil Code Russian Federation" ; the administration of the Kamchatka region adopted a resolution dated March 7, 2003 “On the creation of the state unitary enterprise “Kamchatpromohota”; The governor of the Kurgan region issued a decree of October 28, 2002 No. 246 “On the creation of the state unitary enterprise “Kurganzem-proekt”.

Regulatory definition by the state financial activities of their enterprises is also due to the fact that the competence of the state includes regulation of pricing for goods (work, services) of subjects natural monopolies and pricing control. In the case of independent formation of prices for their products by enterprises that are natural monopolists, the state establishes the relationship between markups and wholesale or retail prices.

An analysis of current regulatory legal acts shows that with regard to state and municipal enterprises, the state establishes the sources of formation and direction of use of financial resources, features of accounting, reporting and control over financial activities, the composition of costs included in the cost of products (works, services), the procedure for taxation and relationships with the budget system, etc. The above circumstances indicate that these relations are classified as financial and legal, since, firstly, they are of a property nature and, secondly, they are regulated by the state, as a rule, by imperative methods.

Consequently, the finances of state and municipal enterprises are the object of financial legal relations, expressed in decentralized monetary funds. The obligatory participants in these legal relations are the enterprises themselves and the state ( municipality). Features of the object of emerging legal relations (finance of state and municipal enterprises), as well as the prevailing method of legal regulation (authority regulations) provide grounds for delimiting the spheres of action of financial and economic law.

In the process of financial activities of state and municipal enterprises, various legal relations arise, determined by the essence of public finance transferred to economic or operational management, as well as the financial competence of unitary enterprises. The whole variety of their financial and legal relations can be divided into two groups: absolute and relative legal relations.

Absolute legal relations are formed among state or municipal enterprises with the proper (corresponding to legislation) implementation of their financial powers. For example, this is how unitary enterprises operate, exercising the rights transferred to them by the owner to own, use and dispose of financial resources; determining the cost of manufactured products; forming monetary funds (except for those whose formation is strictly prescribed by the state). The legal relations of enterprises based on the right of economic management regarding the use of the free balance of profit should also be considered absolute. The essence of absolute financial legal relations with the participation of unitary enterprises lies in the latter’s ability to exercise financial competence without objections from the owner (state).

However, absolute legal relations are such only in the conditions of lawful financial activity of enterprises or to the extent permitted by the state. If an enterprise or an entity opposing it violates the current norms of financial legislation, the absolute legal relationship is transformed into a relative one. Also, the legal relationship regarding the disposal of an enterprise based on the right of economic management, the free balance of profit, ceases to be absolute if the state decides to withdraw this part of the profit to the budget.

Relative financial legal relations develop among state and municipal enterprises regarding the transfer to the state (municipal entity) of a certain part of financial resources in the form of mandatory payments: taxes, fees or insurance premiums. In the financial activities of state-owned enterprises, legal relations are relative regarding the establishment of mandatory standards for the distribution of profits received among various funds, as well as regarding the withdrawal of the free balance of profits to the budget.

Thus, the finances of state and municipal enterprises are subject to regulation by a complex legal institution, in relation to which various legal relations, including financial ones, arise.

In the field of finance of enterprises and organizations, the following parts of the financial system are distinguished:

· finance of enterprises and organizations operating on a commercial basis;

· finance of enterprises and organizations engaged in non-commercial activities;

· finances of state and municipal enterprises;

· finance public organizations(associations).

Commercial organizations in accordance with Art. 50 of the Civil Code of the Russian Federation are those legal entities that pursue profit as the main goal of their activities.

Non-profit organizations are those organizations that do not aim to make a profit and do not distribute commercial profits among participants. Legal entities that are non-profit organizations may carry out entrepreneurial activity only insofar as it serves the purposes for which they were created and to which they correspond.

Non-profit organizations can be created in the form of consumer cooperatives, public or religious organizations(associations), charitable foundations, state enterprises, municipal unitary enterprises and in other forms provided by law.

In accordance with the Federal Law “On State and Municipal Unitary Enterprises” dated November 14, 2002 No. 161-FZ, a unitary enterprise is recognized as a commercial organization that is not vested with the right of ownership of the property assigned to it by the owner. Only state and municipal enterprises can be created in the form of unitary enterprises. The property of a unitary enterprise belongs by right of ownership to the Russian Federation, a constituent entity of the Russian Federation or a municipal entity.

State and municipal unitary enterprises (hereinafter referred to as GMUP) during commercial activities own and use someone else's (state, municipal) property, which belongs to them under the right of economic management or operational management, in connection with which these enterprises must transfer to the owner of the property part of the profit from its use.

The following types of unitary enterprises are created and operate in the Russian Federation:

– unitary enterprises based on the right of economic management - a federal state enterprise and a state enterprise of a constituent entity of the Russian Federation, a municipal enterprise;

– unitary enterprises based on the right of operational management - a federal government enterprise, a government enterprise of a constituent entity of the Russian Federation, a municipal government enterprise (hereinafter referred to as a government enterprise).

Unitary enterprises should be distinguished from budgetary institutions, to which state and municipal property is also transferred under the right of operational management. Despite the fact that both enterprises and institutions are created by the decision of the founder and are endowed with certain property, they have different purposes for creation. An institution is a non-profit organization whose main goal is to carry out managerial, socio-cultural and other functions of a non-commercial nature. Institutions are financed in whole or in part by their founder.

A unitary enterprise is a commercial organization whose main purpose is to generate profit in the interests of its founder. However, unlike other commercial organizations, making a profit is not the primary goal of a unitary enterprise, since state entrepreneurship is carried out primarily to implement the functions of government bodies.

The financial resources of any economic entity, according to their sources of formation, are divided into their own, those mobilized in the financial market and those received through redistribution.

The financial mechanism of GMUP activities theoretically involves the use of both internal (depreciation, profit) and external (target budget financing, borrowed funds, including loans from banks and other credit organizations) sources of financing.

54.Legal basis financial activities of state (municipal) unitary enterprises: concept, content, principles.

State and municipal enterprises need to use the financial resources at their disposal to implement their production and social objectives. In this regard, they carry out financial activities, the main content and focus of which are determined by the mentioned tasks. The financial activities of enterprises represent the performance by them, in accordance with the powers granted, of the functions of education, distribution and use of funds in connection with the implementation of their production and social tasks.
Financial activities are also carried out by government bodies governing economic sectors. It represents the performance by the named bodies, in accordance with the powers granted, of the functions of education, distribution and use of funds in connection with the implementation of tasks for the management of a sector of the economy.
§ 2. Concept, principles and legal basis of financial activities... 271
Similar functions executive bodies local governments in charge of certain sectors of the local economy.
The functions of state and municipal enterprises in the field of financial activities are expressed in the following groups of legal rights and obligations of state and municipal enterprises:
a) on planning their financial resources (own, allocated from the state or local budget, received bank loan, etc.) based on indicators, limits, plan targets, approved by the competent authority, as well as indicators of the efficiency of use of federal property by federal state unitary enterprises contracts1;
b) on the distribution and use of financial resources for the purposes of production and sales of products, expansion of production, material incentives for workers, social and cultural purposes and the creation of appropriate monetary funds;
c) to fulfill financial obligations to the state, higher authorities and banks, etc.;
d) on the distribution of financial resources between its production units and structural divisions;
e) to exercise financial control at the enterprise. When implemented by state and municipal
enterprises of these rights and obligations arise legal relations with the relevant sectoral state and municipal bodies that exercise their powers in this area. These include powers:
a) on planning the financial resources of relevant sectors of the economy, approving for subordinate enterprises the main indicators necessary for financial calculations of limits, economic standards, government orders, performance indicators of unitary enterprises;
b) on the distribution and use of financial1 resources at their disposal for carrying out centralized measures for the development of the industry and maintaining the central apparatus;
"See the resolution of the Government of the Russian Federation of April 10, 2002 “On measures to increase the efficiency of use of federal property assigned to the economic management of federal state unitary enterprises” // SZ RF. 2002. No. 15. Art. 1440.
272 Chapter 11. Legal regime of state finance. and municipal enterprises § 2. Concept, principles and legal basis of financial activity... 273
c) on the distribution and redistribution of funds and savings of subordinate enterprises;
d) on the distribution of budgetary and credit resources allocated at their disposal between subordinate enterprises; »
e) on the creation and use of centralized monetary funds for material incentives, socio-cultural events, development of production, science and technology in the industry;
f) to exercise financial control over subordinate enterprises, associations, organizations and in the central office system. Federal state-owned enterprises are in direct relations with the Government of the Russian Federation, which also approves their charters.
In order to ensure effective management public sector of the economy, the Ministry of Property Relations of the Russian Federation maintains a register of indicators of economic efficiency of the activities of federal state unitary enterprises based on industry databases of federal executive authorities1. The financial activities of state and municipal enterprises are characterized by certain principles, which are reflected in legislation. Among them are the following.

The principle of enterprise independence in the field of finance, combined with government regulation and management within the limits established by legal norms.
The principle of planning and forecasting by enterprises of the processes of formation and use of financial resources at their disposal.
The principle of self-sufficiency and self-financing production activities enterprises. According to this principle, costs for the production and sale of products, for the development of production, are primarily carried out at the expense of own funds received as a result of production and economic activities. The principle of self-sufficiency and self-financing presupposes the need to create financial reserves (reserve funds) at enterprises.
1 See Decree of the Government of the Russian Federation of January 11, 2000 “On the register of indicators of economic efficiency of the activities of federal state unitary enterprises and open joint-stock companies, the shares of which are in federal ownership” // SZ RF. 2000. No. 3. Art. 274.
In necessary cases, enterprises use a bank loan, the repayment of which is also made at the expense of the enterprises’ own financial resources. At the same time, state-owned federal enterprises have the right to use a bank loan only with permission from the Government of the Russian Federation.
However, in order to solve state (and municipal) problems, state and municipal enterprises are provided with financial support from the monetary funds of the relevant bodies under whose jurisdiction they are located.
The principle of responsibility of enterprises and their officials for the results of the financial activities of enterprises. Such liability may be provided for by the rules of financial, administrative, criminal, and civil law. The Civil Code of the Russian Federation (Clause 5, Article 113) provides that a unitary enterprise is liable for its obligations with all the property belonging to it. At the same time, the Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise if its property is insufficient (clause 5 of Article 115 of the Civil Code of the Russian Federation). Based on the Tax Code of the Russian Federation, tax sanctions, etc. are applied to state and municipal enterprises.
The principle of separating the financial resources of an enterprise and the state (or municipality). According to the Civil Code of the Russian Federation (clause 4 of article 214, clause 3 of article 215), the property of state (municipal) enterprises, which includes their cash, assigned to enterprises, is not part of the state or municipal treasury.
The principle of separating funds intended for core (current) activities and capital investments. This principle is aimed at ensuring the intended use of funds. In this regard, there are separate bank accounts for main activities and a capital investment account. Working capital is intended only for core activities and cannot be used for capital investments. Separate balance sheets are compiled for core activities and for capital investments.
The principle of control over the use of financial resources by state and municipal enterprises. Control is carried out by competent state bodies, in appropriate cases - local government bodies. In addition, internal (on-farm) financial control is carried out, which is carried out directly by each enterprise.
Chapter 11. Legal regime of state finance. and municipal enterprises
The principle of participation of the workforce in production planning and social development and appropriate use of financial resources. So, Labor Code RF (Article 2)1, based on generally accepted principles and norms international law and in accordance with the Constitution of the Russian Federation among the basic principles of legal regulation labor relations ensures the right of workers to participate in the management of the organization in the forms provided by law.
Russian legislation does not have a social act that would generally regulate the issues of the legal regime of finances of state and municipal enterprises and the financial activities of these enterprises. Only relations between enterprises arising in connection with payments included in the system of taxes and fees received detailed regulation at the legislative level, in codified form.

Regarding legal order the formation and use of financial resources of state and municipal enterprises, the relationship of these enterprises in this area with state authorities and local self-government, the rights and obligations of both parties, etc., then these issues are regulated a large number regulations of different levels and scales. The fundamental role belongs to the Constitution of the Russian Federation, which determined the foundations for the organization of the country's financial system. In the area under consideration, to a certain extent, the laws of the Russian Federation, acts of the President of the Russian Federation, the Government of the Russian Federation, including provisions on sectoral executive authorities2, as well as acts of the sectoral government bodies themselves, apply. Of significant importance are the charters of federal state unitary enterprises, approved by the relevant industry bodies, and the charters of state-owned enterprises, approved by the Government of the Russian Federation3. Security questions
SZ RF72002. No. 1. Art. 3.
See, for example: Regulations on the Ministry agriculture RF. Approved by the Decree of the Government of the Russian Federation of November 29, 2000 // SZ RF. 2000. No. 49. Art. 4824.
See, for example: Charter of the Federal State Unitary Enterprise "Rosspirtprom". Approved by order of the Government of the Russian Federation of October 17, 2000 // SZ RF. 2000. No. 43. Art. 4281; Charter of the federal unitary enterprise “Directorate for Construction and Restoration Work in the Chechen Republic”, based on the right of operational management (federal state enterprise). Approved by order of the Government of the Russian Federation of June 18, 2001 // SZ RF. 2001. No. 27. Art. 2788.
At the regional and local levels in relation to state (regional) and
municipal enterprises, in addition to legal acts at the federal level, there are acts
government bodies of the constituent entities of the Russian Federation and local governments (as
general and sectoral scale) corresponding to the competence of the named bodies. CONTROL questions..«*;,
Define finance of enterprises (commercial organizations). Name their features as parts of the financial system of the Russian Federation.
What is the role of business finance?
What financial legal relations arise in connection with the functioning of enterprise finance? What enterprises (by organizational and legal forms and forms of ownership) participate in these legal relations?
Indicate the features of financial legal relations in which state and municipal enterprises participate.
Define the financial activities of an enterprise.
Name the basic rights and obligations of state and municipal enterprises corresponding to their functions in the field of financial activities.
What are the powers of state and local governments in the field of financial activities of enterprises?
What are the features of the legal status of state unitary enterprises in comparison with federal government enterprises?
Name legal principles financial activities of state and municipal enterprises.
On what basis is enterprise financial planning carried out?
For what purposes are financial resources of enterprises used?
Which government bodies do state enterprises enter into financial legal relations with?
What does self-sufficiency and self-financing mean in relation to enterprises?
On the basis of what legal acts do state and municipal enterprises carry out their financial activities?

55.Legal basis for the financial activities of state (municipal) institutions: concept, content, principles.

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The concept of finance of state and municipal enterprises

The financial and legal relations that arise at state and municipal unitary enterprises include: a) legal relations regarding the payment of taxes to the budget: VAT, excise taxes, profit tax, land tax, etc.; b) legal relations regarding the payment of non-tax payments to the budget; fees for environmental pollution, water fees, etc.; c) legal relations regarding the payment of insurance premiums and other payments to state and local extra-budgetary funds; d) legal relations regarding the receipt of budgetary allocations by the enterprise;

e) legal relations regarding the planning and use of their financial resources.

It must be taken into account that, according to Art. 114, 115 of the Civil Code of the Russian Federation, state and municipal unitary enterprises are divided into enterprises based on the right of economic management, and state enterprises based on the right of operational management (federal state-owned enterprises). Based on this, there are differences in the legal regulation of finances of state and municipal unitary enterprises. These differences are manifested in the order of distribution of profits of the above-mentioned enterprises and, accordingly, in the system of financial and legal relations that arise in connection with the distribution of profits.

State and municipal unitary enterprises based on the right of economic management in accordance with clause 2 of Art. 295 of the Civil Code of the Russian Federation, as well as the charter approved by the owner (state or municipal entity), independently dispose of the profit received. They can distribute this profit to the accumulation fund, consumption fund, etc. However, in accordance with paragraph. second clause 1 art. 295 of the Civil Code of the Russian Federation “the owner has the right to receive part of the profit from the use of property under the economic control of the enterprise.” This issue is specified in the charter of the enterprise.

Thus, in a state and municipal unitary enterprise based on the right of economic management, financial and legal relations arise regarding the distribution of profits: a) between the enterprise and all other entities that are obliged not to interfere with the enterprise’s exercise of its right to distribute profits (absolute legal relationship); b) regarding the transfer of part of the profit to the budget if the owner of the property stipulates such an obligation in the charter of the enterprise.

State-owned enterprises, with the right of operational management (state-owned enterprises), distribute their profits according to the procedure established by the owner of their property, i.e. by the state (clause 2 of article 297 of the Civil Code of the Russian Federation). At the same time, in accordance with the Procedure for planning and financing the activities of state-owned factories (state-owned factories, state-owned farms), approved by the Decree of the Government of the Russian Federation of October 6, 1994, the profit of a state-owned enterprise is directed according to standards established annually by the authorized body for production purposes and social development . The authorized bodies are those federal executive bodies that are directly subordinate to certain state-owned enterprises.

After the distribution of the profit of a state-owned enterprise according to the standards established by the authorized body, the remaining part of the profit in the form of free surplus profit is subject to withdrawal to the federal budget.

Thus, at state-owned enterprises with the right of operational management (state-owned enterprises), financial and legal relations arise regarding the distribution of profits: a) between the authorized state body and the state-owned enterprise regarding the establishment of profit distribution standards for the latter; b) between a state-owned enterprise and all other entities obligated not to interfere with the state-owned enterprise’s exercise of its right to distribute profits according to standards (absolute legal relationship); c) between a state-owned enterprise and the budget in connection with the withdrawal of the free balance of profit to the budget. The relationship between a state-authorized body and a state-owned enterprise regarding the establishment of profit distribution standards for the latter is financial and legal, since it arises, firstly, in the course of the state’s financial activities in the formation and use of decentralized monetary funds, and secondly, it is regulated by the method authority orders. The state-authorized body, in accordance with the law, gives the enterprise authoritative instructions, expressed in establishing the obligation for the latter to distribute profits only in this way and not in any other way.

Financial and legal norms, the implementation of which gives rise to legal relations in the field of finance of state and municipal unitary enterprises, are included in a variety of financial and legal institutions. Thus, the rules that give rise to legal relations for the payment of taxes and fees by enterprises to the budget, as well as insurance contributions to state extra-budgetary funds, are covered by the financial and legal institute of tax law. The rules that give rise to legal relations regarding the payment of non-tax payments to the budget, the withdrawal to the budget of the free balance of the profit of a state-owned enterprise, as well as part of the profit of state and municipal enterprises under the right of economic management, are covered by the financial and legal institution of non-tax revenues. The rules that give rise to legal relations in connection with the receipt of budgetary allocations by enterprises are covered by the institution of public expenditure.

At the same time, some legal norms give rise to financial legal relations in the field of state and municipal finance, which are not included in any of the known financial and legal institutions. Among them are the rules that give rise to legal relations:

a) between a state-authorized body and a state-owned enterprise regarding the establishment of profit distribution standards for the latter;

b) between a state-owned enterprise and all other entities obligated not to interfere with the implementation by a state-owned enterprise of its right to distribute profits according to standards;

c) between the state and municipal unitary enterprise and all other entities obligated not to interfere with the enterprise’s exercise of its right to distribute profits,

Everything noted allows us to conclude that The finances of state and municipal unitary enterprises, from the point of view of the legal system, represent a complex financial and legal institution, i.e. one that, being relatively independent, at the same time is included in some parts into other financial and legal institutions. Thus, the institute of finance of state and municipal unitary enterprises is a secondary education in the system of financial law.

Legal basis for planning financial resources of an enterprise

All the diversity of financial relations of state and municipal enterprises finds its concentrated expression in their financial plans.

The first way profit from the sale of fixed assets, intangible assets, low-value and wearable items, the cost of which is repaid by depreciation, is determined. In this case, profit is defined as the difference between the sale and residual value of these funds and property. Moreover, the residual value of fixed assets and property is calculated based on its original cost, taking into account accrued depreciation and the inflation index established in accordance with the Decree of the Government of the Russian Federation “On approval of the procedure for calculating the inflation index used to index the value of fixed assets and other property of the enterprise upon their sale for the purpose of determining taxable profit" dated March 21, 1996. In accordance with this resolution, the inflation index is annually published by the State Statistics Committee of the Russian Federation (Russian Statistical Agency) in the Rossiyskaya Gazeta on the 20th day of the month following the reporting quarter.

Intangible assets- these are rights arising: a) from copyright and other contracts for works of science, literature and art; for computer programs, databases, etc.; b) from patents for inventions, industrial designs, trademarks; from certificates for utility models, etc.; c) from rights to “know-how”, etc. In addition, intangible assets may include organizational expenses (expenses associated with the formation of a legal entity, recognized in accordance with constituent documents contribution of participants (founders) to the authorized (share) capital, as well as the business reputation of the organization.

Low value and wearable items— part of the organization’s inventories: a) used as means of labor for a period not exceeding 12 months or the normal operating cycle if it exceeds 12 months; b) having a value on the date of acquisition below the limit approved by the organization within no more than 100 times (for budgetary institutions - 50 times) minimum size wages established by law regardless of their validity period, with the exception of agricultural machinery and tools, construction mechanized tools, weapons, working and productive livestock, which are classified as fixed assets regardless of their validity period. This category also includes (regardless of their cost and period beneficial use): fishing gear, special clothing, special footwear, uniforms, young animals, rabbits, poultry, fur-bearing animals, bee families, gas-powered saws, etc. (see: clauses 46, 50, 55 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, as well as clause 36 of the Accounting Regulations “Accounting for inventories” PBU 5/98, approved by order of the Ministry of Finance of Russia dated June 15, 1998 No. 25n. .

Second way profit (loss) from the sale of securities, futures and options contracts is determined. It represents the difference between the sales price and the acquisition price (i.e., the original cost), taking into account payment for services for their acquisition and sale.

Included in income (expenses) from non-operating operations includes: income received from equity participation in the activities of other enterprises; income from property rental; income (dividends, interest) on shares, bonds and other securities owned by the enterprise; amounts received free of charge from other enterprises in the absence of joint activities, as well as other income (expenses) from operations not directly related to the production of products (works, services) and their sale, including amounts received and paid in the form of sanctions and compensation for losses .

The most complete list of non-operating income and expenses is given in section. the second Regulation “On the composition of costs for the production and sale of products (works, services), included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account when taxing profits,” approved by Decree of the Government of the Russian Federation No. 552 of August 5, 1992 G.

The gross profit of an enterprise, determined in accordance with the above requirements, is subject to income tax, after which it is used by the enterprise as a source of its financial resources.

The current legislation establishes a special procedure for the formation foreign currency profit of the enterprise. So, in accordance with sp. 1 tbsp. 18 of the Federal Law “On priority measures in the field of budget and tax policy” of December 29, 1998, all enterprises are obliged to sell 75% of foreign exchange earnings from the export of goods (works, services, results of intellectual activity) through authorized banks at the market rate of foreign currencies to the ruble on the domestic foreign exchange market. The procedure for such a sale is regulated by the Instruction of the Central Bank of the Russian Federation “On the procedure for the mandatory sale by enterprises, associations, organizations of part of foreign exchange earnings through authorized banks and conducting operations on the domestic foreign exchange market of the Russian Federation” dated June 29, 1992 No. 7. Taking into account this procedure, all enterprises those who have foreign currency earnings from exports are required to sell 75% of it through authorized banks for rubles, and then, having calculated all the earnings from exports of products, determine the gross profit in accordance with Art. 2 of the Law of the Russian Federation “On income tax of enterprises and organizations”.

Legal regulation of determining the cost of products (works, services)

The cost of products (works, services) is the costs of an enterprise expressed in monetary terms for the production and sale of products (works, services).

The need for a uniform determination of the cost of products (works, services) at enterprises of various forms of ownership appeared relatively recently (in 1990) in connection with the emergence of a fundamentally new tax system, the introduction of income tax as the main tax on enterprises. To unambiguously determine profit as the most important source of financial resources of enterprises and income tax, the concepts of profit and cost must be uniform for all enterprises.

An important source of formation of financial resources of an enterprise are depreciation charges, those. funds that accumulate in an enterprise as a result of transferring the value of fixed assets according to certain standards to the current costs of production and circulation.

The depreciation rate is the percentage of the book value of fixed assets that is to be included in current costs during the reporting year. The norms for depreciation charges are established by the decree of the Council of Ministers of the USSR “On uniform norms of depreciation charges for the complete restoration of fixed assets of the national economy of the USSR” dated October 22, 1990 and differ according to the classification groups of fixed assets. The procedure for calculating depreciation at the enterprise is determined by the Regulations on the procedure for calculating depreciation charges on fixed assets in the national economy, approved by the State Planning Committee of the USSR, the Ministry of Finance of the USSR, the State Bank of the USSR, the State Committee for Prices of the USSR, the State Statistics Committee of the USSR and the State Construction Committee of the USSR on December 29, 1990.

Depreciation charges as a source of financial resources of an enterprise have a specific purpose. They are intended for the complete restoration of worn-out fixed assets of the enterprise. Until January 1, 1992, i.e. Before the Ministry of Finance of the Russian Federation adopted a new Chart of Accounts for accounting the financial and economic activities of an enterprise, depreciation charges were accumulated at the enterprise in a special account “depreciation charges”. According to the new Chart of Accounts sinking fund is not created at the enterprise. Therefore, today depreciation charges for the complete restoration of fixed assets are accumulated by the enterprise on other accounting accounts and, as a source of financial resources, are transferred to the enterprise’s current account as part of revenue from sales of products, works and services.

The next most important source of financial resources of state and municipal enterprises is budget allocations.

Budgetary allocations are allocated to state-owned enterprises in accordance with the amounts provided annually in the federal law on the federal budget for the next financial year. At the same time, in accordance with clause 13 of the Decree of the Government of the Russian Federation “On the procedure for planning and financing the activities of state-owned factories (state-owned factories, state-owned farms)” dated October 6, 1994, budget funds are allocated to a state-owned enterprise if its own funds are insufficient and only for the following purposes: a ) implementation of the plant development plan (including the implementation of government investment programs, carrying out research and development work, mobilization training activities); b) maintenance of social infrastructure facilities; c) compensation for losses from the implementation of the order plan.

The decision to allocate funds from the federal budget to a state-owned enterprise is made by the Government of the Russian Federation on the proposal of the Ministry of Economy of the Russian Federation and the Ministry of Finance of the Russian Federation, prepared on the basis of an application from the authorized body. The allocation of budget funds to an enterprise is made only after the authorized body has submitted information to the specified ministries about their expenditure and the general results of the enterprise’s economic activities for the previous period. Budgetary allocations not used by the enterprise after the end of the year are subject to return to the federal budget.

State and municipal unitary enterprises with the right of economic management can receive budgetary allocations today, mainly in the form of budgetary lending, i.e. on terms of repayment and payment. Budgetary allocations allocated to state unitary enterprises with the right of economic management are recorded in the federal budget and budgets of the constituent entities of the Russian Federation, and allocated to municipalities - in local budgets.

Budget Code of the Russian Federation in Art. 77 pays special attention to the allocation of budget loans to state and municipal unitary enterprises.

An important source of financial resources for an enterprise is bank loans. Bank loans are funds received by an entity for specific purposes on terms of urgency, repayment, and payment. Commercial banks provide loans for a variety of purposes, namely: to implement plans for technical reconstruction, expand production, maintain the required level of working capital of the enterprise, etc. In this regard, the amounts received by the enterprise through bank lending are the target source for the formation of its financial resources.

An enterprise's receipt of a loan from a bank is formalized by a loan agreement concluded in accordance with the norms of civil law. This agreement determines the loan amount, the debtor company's guarantees for repayment of the loan, the loan repayment period and the fee for using the loan (interest rate).

The peculiarity of a bank loan as a source of formation of financial resources of an enterprise is its repayment and payment, i.e. A loan is a source of finance for an enterprise that must be repaid and the enterprise must pay bank interest for using it. Financial and legal regime payment by an enterprise of bank interest is defined in the resolution Supreme Council RF “On Amendments to the Resolutions of the Supreme Council of the Russian Federation on Taxation Issues” dated July 10, 1992. According to this resolution, interest payments by enterprises for bank loans within the discount rate increased by three points are included in the cost of production (works, services) of the enterprise . Expenses for paying interest in excess of this limit, as well as for deferred and overdue loans, are made from the profits remaining at the disposal of the enterprise. In this case, the discount rate of the Central Bank of the Russian Federation refers to the interest rate that the Central Bank of the Russian Federation charges on loans provided to commercial banks.

The source of formation of financial resources of state and municipal unitary enterprises can be funds, allocated from industry funds. For example, in accordance with the Decree of the Government of the Russian Federation “The procedure for the formation and use of industry and inter-industry extra-budgetary funds for research and development work” dated April 12, 1994, enterprises can receive financial resources from these funds for use in conducting research, experimental - design and other work provided for by industry regulations on relevant funds. Moreover, as a rule, funds from these funds are allocated to enterprises on a repayable basis. Therefore, funds allocated to enterprises from industry and inter-industry extra-budgetary funds are a targeted and repayable source of financial resources for the enterprise.

The source of the formation of financial resources of an enterprise can also be money provided on loan terms by legal entities and individuals, gratuitous financial assistance, commercial loan, payment for the maintenance of children in preschool institutions etc.

Providing the enterprise cash loans formalized by an agreement concluded in accordance with the rules of civil law. The borrowing company undertakes to return to the lender the same amount of money or an equal number of things of the same kind and quality. Moreover, in accordance with civil law, a loan agreement can be compensated, i.e. The borrowing company will be obliged not only to repay the loan amount, but also to pay the lender a certain percentage stipulated by the loan agreement. In this regard, a loan is a repayable and, most often, reimbursable source of financial resources for an enterprise. At the same time, in the case of receiving cash loans, their return and payment of interest on them by the borrowing enterprise is carried out at the expense of the enterprise’s own funds and is not included in the costs of production and circulation.

A very stable source of financial resources for an enterprise is commercial loan. These are funds generated by an enterprise for some time as a result of granting it a deferment, installment payment, receiving an advance, prepayment civil contracts from other companies. A commercial loan arises from an enterprise as a result of the implementation of purchase and sale agreements, supplies, contracts, etc. For example, if the buyer, under a supply agreement, receives from the supplier a deferred or installment payment for the delivered goods, he will have additional financial resources for the period until full settlement with the supplier, i.e. he receives a commercial credit from the supplier. A similar situation arises when the supplier (seller), even before selling his goods to the buyer, receives from him an advance payment in the amount of a partial cost of the goods or an advance payment. A commercial loan is a repayable source of financial resources for an enterprise. Its return occurs when the buyer pays in full for the advanced goods or when the supplier (seller) delivers (sells) the advanced goods.

In the event that objects are assigned to the enterprise social sphere and are on its balance sheet, usage fees These facilities in the form of fees for keeping children in preschool institutions, for the use of sports facilities, payment for sanatorium vouchers, etc. can serve as a source of its financial resources.

The company can receive free financial assistance from other enterprises, which also replenishes his finances.

The procedure for the distribution and use of profits of state and municipal enterprises

The most important source of formation of finances of state and municipal unitary enterprises is profit. It is as a result of the distribution of the enterprise's profits that intra-farm funds of the enterprise are formed, which are used for a variety of needs of the enterprise.

The procedure for distributing profits at state and municipal unitary enterprises is different.

State and municipal unitary enterprises, on the basis of the right of economic management, distribute profits based on Art. 295 of the Civil Code of the Russian Federation, independently. However, the owner (state or municipal entity) has the right to receive part of the profit from the use of property under the economic control of the enterprise.

The legislation does not establish a regime for the distribution of profits of a state or municipal enterprise based on the right of economic management. As a rule, the Charters of the above-mentioned enterprises, approved by the owner, state that the enterprise independently disposes of part of the profit received as a result of its activities after paying taxes and transferring the share established by the owner to the appropriate budget.

In practice, state and municipal unitary enterprises, with the right of economic management, most often divide profits into a consumption fund and an accumulation fund. Financial funds through which the profit of the enterprise is distributed, as well as the standards for their formation are determined financial plan enterprise or by order of the head of the enterprise. The accumulation fund is used by the enterprise for production needs, and the consumption fund is used to provide labor and social benefits to the enterprise's employees, including material assistance. There are no strict boundaries between funds, so an enterprise can freely redistribute funds from funds and use them for priority needs.

The main directions of use of the enterprise’s financial funds formed from profits are determined by current legislation. Thus, the Regulations on the composition of costs for the production and sale of products (works, services), included in the cost of products (works, services), and on the procedure for financial results taken into account when taxing profits, approved by the Decree of the Government of the Russian Federation of August 5, 1992, define expenses of the enterprise related to cost and financial results activities of the enterprise. Consequently, all other expenses of the enterprise must be carried out at the expense of profits or other sources of financial resources of the enterprise.

payment of financial assistance, pension supplements;
one-time benefits to retiring labor veterans;
payment for travel to the place of work by transport public use with the exception of amounts to be attributed to the cost of production;
payment for vouchers for treatment and recreation (clause 7);
payments for exceeding the maximum acceptable standards emissions of pollutants into the natural environment (clause 2 “h”);
entertainment expenses in excess of the norms established by law;
costs associated with maintenance educational institutions(clause 2 “i”);
payment for water withdrawn industrial enterprises beyond the established limits (clause 2 “b”);
costs for modernization of equipment, as well as reconstruction of fixed assets (clause 2 “e”);
costs of capital investments not attributable to the development of new production facilities (clause 2 “c”);
contributions to non-state pension funds, for voluntary medical insurance (clause 2 “p”); etc.

State-owned enterprises, with the right of operational management (state-owned enterprises), distribute the profits they receive according to standards established annually by a body authorized by the state. In accordance with clause 14 of the Decree of the Government of the Russian Federation “On the procedure for planning and financing the activities of state-owned factories (state-owned factories, state-owned farms)” dated October 6, 1994, a fund is formed from this profit for the implementation of the order plan and the plant development plan, as well as a fund social development. Moreover, after the formation of these funds according to the standards, the state-owned enterprise has a free balance of profit, which is subject to withdrawal to the federal budget.

bgcrb.ru

Finance of municipal unitary enterprises. Finance of state and municipal enterprises

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