Our legislation has fully regulated such an issue as the procedure and purposes of creation, reorganization, etc. Registration of such institutions is a lengthy process that requires careful preparation. On the territory of the Russian Federation, municipal organizations can be of three types: autonomous, state-owned or budgetary. Such societies are created by decision of the administration of the subject. So what steps should you follow to register a municipal organization?

Required documents

Registration takes place in two stages. First, design documentation should be prepared and submitted to the Administration for approval. At this stage, you will need to create and approve the following documents:

• Resolution on the creation of MU;
• MU creation project;
• explanatory note to the Project;
• MU Charter.

Read below about specific documents for opening a municipal budgetary, autonomous or state-owned institution.

This video will tell you about the formation of a plan for the financial and economic activities of an institution:

Project for the creation of a municipal institution

The governing bodies that have decided to create a municipal institution must prepare a Creation Project. It will be developed by functional bodies of the Administration or responsible persons. The document must contain the following points:

• Name and type of institution being created;
• goals of activity;
• founders from the Administration;
• real estate that is transferred to MU (buildings and land);
• number of employees in HR;
• activities for the creation of MU, responsible persons, bodies and deadlines.

The project, after agreement with the Administration, must be published in the media.

Along with it, the responsible persons submit an Explanatory Note to it, as well as the Charter of the created MU, if it has already been developed.

Explanatory note to the Project

The developer must create an explanatory note for the document, which will describe:

• The feasibility of creating an institution;
• the need to provide the organization (if required) with the right to manage.

The explanatory note must necessarily be agreed upon with those bodies under whose jurisdiction the created organization will be located.

Charter

After the Administration adopts a Resolution on the creation of a municipal institution (state-owned, budgetary, etc.), its participants create it. This document can be submitted for consideration along with the Project, or can begin to be developed 2 weeks after its approval.

The Charter must stipulate the fundamental principles of activity, as well as certain data:

• Location of the municipality or its executive body;
• list of founders;
• information about the owner of the property that is provided to the institution;
• organizational structure of the organization;
• list of permitted activities;
• list of MU bodies and their powers;
• procedure for using property;
• procedure for opening accounts, .

The write-off of property of government institutions is discussed in this video:

Registration with authorities

Registration of a municipal institution (state-owned, autonomous, budgetary) is carried out in the same way as registration of any other company.

• If the MU does not aim to generate income in the course of its activities, it is recognized as non-profit and documents for its creation are submitted to the Ministry of Justice.
• If the Charter specifies a commercial activity, it should be registered with the Federal Tax Service.

The following documents are submitted to the registration authority according to the type of activity:

1. with notarized signatures of the founders.
2. Resolution on the creation of MU;
3. Decision on approval of constituent documents.
4. Charter of a municipal institution.
5. Foundation agreement (if provided).
6. Receipt for payment of state duty.
7. Information about the location of the organization (lease agreement or certificate of ownership).

State are all institutions that are federally or regionally owned and financed from the federal and regional budgets.

Municipal are those institutions whose owner is a municipality and which are financed from local budgets.

Each state or municipal institution must have a charter approved by the founder and registered in the prescribed manner, a budget estimate or plan for financial and economic activities, an independent balance sheet, as well as property under operational management.

State and municipal institutions are divided into three types:

State-owned;

Budget;

Autonomous.

According to Art. 6 BC RF, government institutions- these are state (municipal) institutions that provide state (municipal) services, perform work and (or) perform state (municipal) functions in order to ensure the implementation of the powers of state authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation, financial support whose activities are carried out at the expense of the corresponding budget on the basis of budget estimates.

Law No. 83-FZ establishes that the status of government institutions should have:

Directorates of associations, directorates of formations and military units of the Armed Forces, military commissariats, control bodies of internal troops, control bodies of civil defense forces, formations and military units of internal troops, as well as other troops and military formations;

Institutions executing punishments, pre-trial detention centers of the penal system, institutions specially created to ensure the activities of the penal system, performing special functions and management functions;

Specialized institutions for minors in need of social rehabilitation;

Institutions of the Ministry of Internal Affairs, the Main Directorate of Special Programs of the President of the Russian Federation, FMS (Federal Migration Service), FTS, FSB, SVR (Foreign Intelligence Service), FSO (Federal Security Service), special, military, territorial, facility units of the federal fire service of the Ministry of Emergency Situations, emergency rescue units of federal executive authorities;

Psychiatric hospitals (hospitals) of a specialized type with intensive observation, leper colonies and anti-plague institutions.

State institutions, being non-profit organizations, have a number of characteristics inherent to them:

1) the purpose of creation is the implementation of managerial, socio-cultural, scientific and other functions of a non-commercial nature;

2) the founder of such an institution - government bodies and local government bodies;

3) securing property - with the right of operational management;

4) sources of financing - funds from the relevant budgets and state extra-budgetary funds;

5) the presence of a budget estimate, the volume of which is established by the founder, including on the basis of a state assignment;

6) a high degree of state regulation of their financial activities and a low level of independence in the execution of budget estimates;

7) operations with budget funds are carried out through personal accounts opened by him in the treasury authorities;

8) lack of rights to provide and receive credits (loans), purchase securities;

9) crediting extra-budgetary revenues from income-generating activities to the appropriate budget of the budget system of the Russian Federation, with the exception of institutions of the penal system, where such revenues are fully directed to financially support their functions in excess of budgetary allocations;

10) consolidation in the charter of the position on subsidiary liability for the obligations of a state-owned institution of public law education represented by the executive body exercising the functions and powers of the founder;

11) a special procedure for maintaining accounting records in accordance with the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application.”

Based on their functional characteristics, all state and municipal institutions are divided into:

For state and local government bodies. For example, this is the Administration of the President of the Russian Federation, the Ministry of Finance of Russia, federal agencies, the administration of the municipal formation "Volkhov District of the Leningrad Region", etc.;

Judicial bodies, including, for example, the Constitutional Court of the Russian Federation, the Supreme Arbitration Court of the Russian Federation, courts of general jurisdiction, etc.;

Military, educational, medical and other institutions.

Using the example of the education sector, we will consider another principle of grouping institutions. Depending on the program being implemented, educational institutions are grouped into certain types of institutions operating in accordance with the standard provisions approved by the Government of the Russian Federation:

Preschool;

General education, which includes three levels: primary general, basic general, secondary (complete) general education;

Primary, secondary, higher and postgraduate professional education;

Additional adult education;

Additional education for children;

Special (correctional) for students and pupils with developmental disabilities;

For orphans and children left without parental care (legal representatives);

Other institutions carrying out the educational process.

In turn, certain types of institutions may function as part of a typical group of institutions. For example, general educational institutions include schools, gymnasiums, lyceums, boarding schools, and evening schools.

Unlike education, standard regulations are not approved for other branches of the public sector, and their activities are regulated by statutes. For example, the charters of all state museums are directly approved by the Government of the Russian Federation.

The organizational structure of the state system of medical institutions is regulated by the Ministry of Health and Social Development of Russia by approving the corresponding nomenclature of institutions and the rules for their licensing. In accordance with the nomenclature, all institutions are grouped into three large blocks:

Treatment and prophylaxis;

State Sanitary and Epidemiological Service;

Pharmacy.

In turn, each of the listed groups includes institutions of certain types and types, which indicates a widely ramified structure of medical institutions, the name of which reflects the specifics of the functions they perform. For example, maternal and child health institutions include orphanages and maternity hospitals; Dispensaries are institutions that specialize in certain types of diseases or types of activities (dermatology, venereology, drug treatment, etc.).

The second type of state and municipal institutions includes budgetary institutions. These include non-profit organizations created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to ensure the implementation of the powers of the relevant government bodies (state bodies) or local government bodies provided for by the legislation of the Russian Federation in the fields of science, education, healthcare, culture , social protection, employment, physical education and sports, as well as in other areas.

In many ways, the characteristics, rights and responsibilities of budgetary institutions before July 1, 2012 will be similar to the characteristics, rights and responsibilities of government institutions. In particular, accounting in budgetary institutions will be carried out in the same manner as for state-owned institutions.

The next organizational and legal type is autonomous institutions. The Law on Autonomous Institutions provides the following definition: an autonomous institution (AU) is a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity (which acts as its founder) to perform work, provide services in order to exercise the powers of public authorities provided for by the legislation of the Russian Federation , powers of local government bodies in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas.

In addition to the Law on Autonomous Institutions, issues of the legal and financial nature of their functioning are set out in the following legislative acts:

Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education”, which states that when creating an autonomous educational institution by changing the type of an existing state or municipal educational institution, the educational institution has the right to carry out the types of activities specified in its charter on the basis of a license and certificate on state accreditation issued to such an educational institution before the expiration of these licenses and certificates;

The Budget Code of the Russian Federation, which established that the budgets of the budget system of the Russian Federation may provide for subsidies to autonomous institutions, including subsidies for reimbursement of standard costs for the provision by them of state (municipal) services in accordance with the state (municipal) assignment (clause 1 of Article 78.1 of the Budget Code of the Russian Federation) ;

Tax Code of the Russian Federation: when determining the tax base for calculating income tax, subsidies to autonomous institutions are not included in the revenue portion (subclause 14, clause 1, Article 251 of the Tax Code of the Russian Federation).

All types of state and municipal institutions have both common and characteristic features. Among the general features, it should be noted: the presence of the owner of the property in the person of a state authority or local government; securing property under the right of operational management; securing a land plot with the right of permanent (indefinite) use; fulfillment of state (municipal) assignments; publication of reports in the media; licensing of certain types of activities, regardless of whether their services are paid to citizens and legal entities from the budget or provided on a fee basis.

License- a special permit to carry out a specific type of activity subject to mandatory compliance with licensing requirements and conditions, issued by a licensing government body to a legal entity or individual entrepreneur.

In accordance with the Federal Law of May 4, 2011 No. 99-FZ "On licensing of certain types of activities" the following are subject to licensing: educational activities, activities of non-state pension funds for pension provision and pension insurance; medical and pharmaceutical activities, etc.

In addition to the license, potential recipients of budget funds must have other documents. For example, educational institutions receive the right to issue state-issued documents only after passing state accreditation, which is carried out by an accreditation body once every six years in institutions of primary, secondary, higher and additional vocational education and in scientific organizations; once every twelve years - in other educational institutions.

The founder retains full control over the activities of the head of the institution, despite the fact that, unlike the head of a state-owned institution, the head of a budgetary or autonomous institution has much more freedom and independence in making management decisions. This concerns the expenditure of funds, personnel management, and the policy of providing paid services.

In table Table 1.1.1 shows the main differences between the systems for managing material and financial resources at the level of state-owned, budgetary and autonomous institutions.

Table 1.1. The main differences between state, budget and autonomous institutions

What are state and municipal unitary enterprises? In Russian legislation, in particular in the Civil Code, there is a definition of this term. In accordance with it, state and municipal unitary enterprises are organizations created for the purpose of solving the main tasks of the state and making a profit, but at the same time not being the owners of the property assigned to them. Only the founder directly has the right to dispose of it. They are called unitary because property cannot be divided into shares, shares, deposits and other parts. The name of this entity must necessarily contain an indication of the owner.

State and municipal unitary enterprises are divided into 2 types. The first is organizations based on the right of economic management. It should be noted that this includes unitary enterprises such as municipal ones. They are created after the relevant decision is made by the authorized state body or municipality. The second type is organizations based on the right of operational management. They can be founded only by decision of the government of the country. State and municipal unitary enterprises in this case have a rather specific legal position. Thus, they are created for the purpose of providing certain services, performing work or producing any products, which is typical for commercial organizations. At the same time, all activities of the enterprise can be based on financing from the budget.

First of all, this type of business entity has special legal capacity. That is, they were created for the purpose of performing certain works, providing services or producing some products, which is a characteristic feature of commercial organizations. However, state and municipal unitary enterprises are not at all limited in their rights to carry out certain transactions. For example, they can rent out vacant premises (unless otherwise provided by the charter and other regulations). Another feature is that such business entities are individual enterprises. The third specific feature of this type of enterprise is related to the Civil Code. Particular attention is paid to terminology. In relation to such organizations, the definition of “enterprise” acts as a subject of civil rights, in other cases it is only an object of legal relations. Among other things, they can apply for targeted funding (this includes subsidies, subsidies, and subventions). It is carried out to execute a variety of programs. Preference is given to those with a social orientation.

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

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

The term “state corporation” means a non-profit institution, the assets of which belong to the Russian Federation, created for the purpose of carrying out socially significant functions, such as, for example, the fair distribution of financial resources. In practice, this function can be expressed in the fact that state corporations provide jobs with good salaries, thereby stimulating the growth of the purchasing power of the population, or, for example, in the fact that the corresponding type of institution acts as large customers for private businesses, in turn promoting , entrepreneurship development. State corporations stimulate the growth and modernization of the economy as a whole and contribute to building active international relations of the Russian Federation.

State corporations, state-owned companies and state-owned enterprises: the relationship of concepts

State corporations and state companies are 2 types of non-profit structures. They are different to a certain extent, although they are very similar. First of all, it should be noted that their activities are regulated by the same source of law - the Law “On Non-Profit Organizations”.

According to its provisions, a state company is an NPO that does not have a membership, created by the Russian Federation on the basis of property investments in order to provide government services and perform other functions when using state property in the form of trust management. In turn, a state corporation is also a non-membership non-profit organization created by the Russian Federation on the basis of a property contribution, but to achieve social goals and to implement, as we noted above, socially significant functions. Both types of government structures are created on the basis of the publication of federal laws.

In turn, state corporations and state-owned enterprises are characterized by even more pronounced differences. The former have the status of subjects established by the government system of the Russian Federation. In turn, a state-owned enterprise is not something that is necessarily established by the state, but one in which it owns the largest share of shares. Private individuals may well be co-owners of a state-owned enterprise.

In turn, the differences between state corporations and enterprises can hardly be traced at the level of organizational and legal forms. The fact is that state corporations, in principle, can be the same business entities - open or closed - as state-owned enterprises.

Some lawyers, however, classify organizations such as federal state unitary enterprises as state corporations. State-owned enterprises in the general case can only be business entities - such a form as a unitary enterprise is, as a rule, not typical for them.

However, there are experts who prefer to distinguish between the concept of “state corporation” and federal state unitary enterprise. This is due to the fact that the former are almost completely uncontrollable and unaccountable to government bodies - an exception may be the need to periodically provide some data on the activities carried out to the Government of the Russian Federation. In turn, government agencies may have significantly more powers in terms of managing federal state unitary enterprises.

But, in general, there is a widespread point of view according to which a state corporation can be represented in any organizational and legal form. Examples of state-owned enterprises are Rosneft, Russian Railways, Rostelecom. Examples, in turn, of unitary enterprises are Russian Post, Mosgortrans, TASS agency.

One way or another, it makes sense to distinguish state-owned enterprises, state-owned corporations and state-owned companies based on their actual mechanism of establishment. Which is determined primarily by the specifics of the legal regulation of the activities of the relevant organizations.

Features of legal regulation of the activities of state corporations

Let us therefore consider the legal aspect of the activities of state corporations. First of all, it is worth noting that state corporations are subject to the jurisdiction, first of all, of civil law. That is, in transactions and other legal relations they act as a subject legally equal to the partners. However, the legal status of the relevant organizations has a number of features.

First of all, it should be noted that state corporations in Russia are established on the basis of a published federal law. An aspect of the activities of the relevant companies is that they are not obliged to answer for the emerging obligations of the Russian Federation. Conversely, the state is not responsible for the work of state corporations. An exception may be scenarios in which certain types of mutual responsibility of the Russian Federation and its owned companies are prescribed by law.

Privileges of state corporations

Another noteworthy aspect of the activities of state corporations is that the provisions of the law regulating bankruptcy are not applicable to them. In addition, the corresponding type of organization has certain privileges in terms of reporting:

• they must not disclose information about their work in the same way as business entities are required to do;
• they generally do not have instructions to send reports to government agencies, with the exception of some government agencies;
• State corporations have the right to hold competitions within the framework of the public procurement mechanism based on independently established rules, which may not necessarily coincide with the norms approved in the legislation on public procurement.

You can also pay attention to how the bodies that manage state corporations are formed. State corporations are headed by managers in accordance with the rules, which, as in the case of the establishment of organizations of the corresponding type, are determined by a separate law. Thus, according to the provisions of a number of legal acts, in many cases the head of a state corporation can be appointed directly by the President of the Russian Federation.

When did state corporations appear in Russia?

State corporations as subjects of civil law in the Russian Federation began to appear after adjustments were made on July 8, 1999 to the Law regulating the activities of non-profit organizations. Thus, a basis has emerged for legalizing the activities of the corresponding type of institutions.

It is believed that the first state corporation in Russia was the ARKO agency, which was involved in the restructuring of banking organizations - it was registered in 1999. However, after this agency was established, state corporations for quite a long time were not the most popular organizational and legal form of business with state participation. It was only in 2007 that their popularity began to grow steadily.

The largest state corporations in Russia

What state corporations exist in Russia today? The list of such is relatively small, but it certainly cannot be considered closed. Depending on the tasks that the state sets for itself, new organizations of the appropriate type can be created and existing ones can be abolished.

Among the largest state corporations in the Russian Federation today:

• Vnesheconombank;
• "Russian Technologies";
• "Rusnano";
• "Rosatom".

It can be noted that the state corporation Olimpstroy was responsible for the construction of Olympic facilities in Sochi. The Housing and Communal Services Fund is considered a significant corporation in terms of the scale of its activities.

Prospects for state corporations in Russia

How promising is the further development of such forms of enterprises as state corporations? There are different points of view on this matter.

Thus, in the last few years, reports have appeared in the media that the corresponding organizational and legal form of enterprise activity is planned to be abolished. In particular, one of the concepts for improving legislation regulating the activities of legal entities included theses on the need to consider the transformation of state corporations into other types of organizational and legal forms of enterprises. At the same time, the privileges that state corporations have in accordance with current legislation were supposed to be canceled.

But so far state corporations are operating successfully. True, their activities are closely monitored by the government, which seeks to improve the efficiency of the relevant organizations. In particular, the current remuneration systems for employees of state-owned enterprises are being adjusted quite actively.

There are, for example, proposals to link compensation for employees of relevant organizations to the actual results of labor. There are initiatives according to which the powers of employees of state corporations are supposed to be brought closer to those that characterize the activities of civil servants. Similarly, it was planned to impose additional restrictions on specialists of state-owned companies, in particular those related to the possibility of conducting commercial activities.

Industry specifics of the development of state corporations

There are theses that the activities of state corporations should be regulated based on the specifics of a particular segment of their activities. Thus, financial state corporations may be more compatible with legal acts that strictly regulate their activities. Innovative state corporations, in turn, may not be so acceptable to be strictly regulated.

Similarly, the sectoral approach can be adapted to the activities of other structures, such as, for example, the fund responsible for the development of housing and communal services. State corporations, therefore, as forms of activity remain relevant and, as many analysts believe, have good development prospects.

Specifics of foreign state corporations

Having studied the specifics of the activities of state corporations of the Russian Federation, we will consider how the corresponding types of enterprises operate abroad. The establishment of such organizations is, of course, not only envisaged by the Russian political system. There are state corporations in many countries around the world. For example, in the USA.

Among the most famous American state corporations is Amtrak. This company provides services in the field of passenger transportation on US railways. It was established in 1971. It is noteworthy that Russian and American state corporations are to some extent similar in such an aspect as creation - state corporations in both countries are formed on the basis of adopted regulations. Thus, Amtrak was established by resolution of the US Congress.

Another large American state corporation is OPIC, which invests in foreign projects. Like Amtrak, it was founded in 1971. Some experts view it as an agency accountable to the US government - in this aspect we can trace the difference between Russian and American organizations of the corresponding type. Although they have some similarities in creation, US public corporations may be more accountable to government authorities. In turn, according to the law, state corporations of the Russian Federation, as we know, are less dependent on the public administration system.

By the way, it can be noted that the classification of organizations of the corresponding type in the United States is carried out according to a more complex scheme than in the Russian Federation. For example, in America there are state corporations sponsored by the government; in Russia their direct analogue is not defined at the level of federal legislation.

So, we have examined the essence of the concept of “state corporations”. We also studied examples and characteristics of relevant institutions. What conclusions can we draw?

First of all, it should be understood that a state corporation and a state enterprise are not the same thing. The concept of a state-owned company is quite close in meaning to the first term. In particular, both types of organizations are regulated by the same law. However, it is worth noting that the terms we studied, such as “state corporation”, “state enterprise”, as well as “state company”, are often considered synonymous. From a legal point of view, this is not entirely correct, but in general it is acceptable due to the fact that the corresponding concepts are really very close.

State corporations in Russia, the list of which is quite regularly adjusted, according to the priorities and dynamics of the legislative activity of the authorities, are, despite theses about the possibility of abolishing the corresponding type of legal entities, a fairly promising form of enterprise operation.

However, the successful development of state corporations in the Russian Federation largely depends on the quality of regulatory legislation, especially in terms of determining criteria for the performance of these organizations. A popular approach is according to which the performance of state corporations should be assessed on an industry-by-sector basis, based on a specific segment of the institution’s activities. There are also widespread theses about the need to bring the schemes for regulating the activities of state corporations closer to those that characterize the work of the authorities themselves.

State corporations are successfully developing not only in Russia, but also abroad. In particular, a large number of institutions of this type operate in the United States. At the same time, their status may have both signs of similarity with what characterizes Russian state corporations, and significant differences regarding the model of operation of state enterprises of the Russian Federation.

Biological membranes. Cytoplasmic membrane: structure, properties, functions.

in forensic institutions and expert departments

At the same time, aging of the body is a progressive burn by chemicals, which leads to damage to the glands and disruption of their functions, up to their hollow dysfunction.

State institution- a state or municipal institution that provides state (municipal) services, performs work and (or) performs state (municipal) functions in order to ensure the implementation of the powers of state authorities or local governments, the financial support of whose activities is carried out from the corresponding budget for based on budget estimates.

Comment

A government institution is one of the forms. Civil Code of the Russian Federation (Civil Code of the Russian Federation) in paragraph 2 of Art. 123.22 “Institution” indicates that a state or municipal institution may be a state-owned, budgetary or autonomous institution.

The legal status of government institutions is regulated by the Budget Code of the Russian Federation dated July 31, 1998 N 145-FZ (Articles 6, 161). Thus, Article 6 defines:

State institution - a state (municipal) institution that provides state (municipal) services, performs work and (or) performs state (municipal) functions in order to ensure the implementation of the powers of state authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation, financial support of whose activities is carried out at the expense of the corresponding budget on the basis of the budget estimate.

The rights of an institution to property assigned to it by the owner, as well as to property acquired by the institution, are determined in accordance with Article 296 of the Civil Code of the Russian Federation (see).

Financial support for the activities of a government institution is carried out at the expense of the corresponding budget of the budget system of the Russian Federation and on the basis of the budget estimate (clause 2 of Article 161 of the Budget Code of the Russian Federation).

A government institution can carry out income-generating activities only if such a right is provided for in its constituent document. Income received from these activities goes to the corresponding budget of the budget system of the Russian Federation (clause 3 of Article 161 of the Budget Code of the Russian Federation).

Income from paid services provided by government institutions is classified as non-tax budget revenue (Clause 3, Article 41 of the Budget Code of the Russian Federation).

State institutions for accounting use the Chart of Accounts for Budget Accounting and the Instructions for its Application, approved. By Order of the Ministry of Finance of Russia dated December 6, 2010 N 162n.

The main document is the Estimate of Income and Expenses.

State institutions are the preferred organizational and legal form for authorities. This is indicated by Letter of the Ministry of Finance of Russia dated October 22, 2013 N 12-08-06/44036 “On Comments (comprehensive recommendations) on issues related to the implementation of the provisions of Federal Law dated May 8, 2010 N 83-FZ” (clause 1):

“The Civil Code of the Russian Federation does not contain a direct indication of the organizational and legal form of government bodies as legal entities. However, in accordance with Article 6 and paragraph 11 of Article 161 of the Budget Code of the Russian Federation, these bodies are subject to the rules defining the legal status of government institutions. ".

Differences in functions between state, budget and autonomous state (municipal) institutions.

Letter of the Ministry of Finance of Russia dated October 22, 2013 N 12-08-06/44036 “On Comments (comprehensive recommendations) on issues related to the implementation of the provisions of Federal Law dated May 8, 2010 N 83-FZ” (clause 1) explains:

“... government institutions can perform both state (municipal) functions and provide state (municipal) services (perform work) to individuals and legal entities. In turn, budgetary and autonomous institutions can be created exclusively for the provision of state (municipal) services (performance of work). Carrying out state (municipal) functions is not their task.

It should be noted that federal legislation does not contain a direct rule that makes it possible to establish the difference between a state (municipal) service and a state (municipal) function. At the same time, based on the content of individual legal acts (for example, paragraph 2 of Decree of the President of the Russian Federation dated 03/09/2004 N 314 “On the system and structure of federal executive bodies”), we can conclude that the main difference is that the execution functions are associated with authority (for example, control, supervision, licensing, issuing permits, etc.).

State (municipal) government institutions performing state (municipal) functions are, for example, institutions (capital construction departments) that monitor the progress of the design and construction of targeted investment programs.”

Examples of government institutions

STATE PUBLIC INSTITUTION OF THE CITY OF MOSCOW "ENGINEERING SERVICE OF THE YAKIMANKA DISTRICT"

"GAGARIN DISTRICT GOVERNMENT" MUNICIPAL STATE INSTITUTION OF THE CITY DISTRICT "YAKUTSK CITY"

Taxation

Income tax

The Tax Code of the Russian Federation establishes a benefit (clause 14, clause 1, article 251) for income in the form of property received by the taxpayer as part of targeted financing.

At the same time, taxpayers who received targeted financing are required to keep separate records of income (expenses) received (produced) within the framework of targeted financing. If the taxpayer who has received targeted financing does not have such records, these funds are considered as subject to taxation from the date of their receipt.

Funds of targeted financing include property received by the taxpayer and used by him for the purpose determined by the organization (individual) - the source of targeted financing or federal laws:

in the form of limits on budgetary obligations (budgetary allocations), communicated in the prescribed manner to government institutions, as well as in the form of subsidies provided to budgetary institutions and autonomous institutions;

Other benefit:

Income in the form of funds received from the provision of state (municipal) services (performance of work) by state institutions, as well as from the performance of other state (municipal) functions by them (clause 33.1, clause 1, article 251 of the Tax Code of the Russian Federation) is not taken into account.

At the same time, expenses of state institutions in connection with the performance of state (municipal) functions, including the provision of state (municipal) services (performance of work) are not taken into account for taxation (clause 48.11 of article 270 of the Tax Code of the Russian Federation).

Performance is not recognized as an object of taxation works (provision of services) by state institutions, as well as budgetary and autonomous institutions within the framework of a state (municipal) assignment, the source of financial support for which is a subsidy from the corresponding budget of the budgetary system of the Russian Federation (clause 4.1. clause 2 of article 146 of the Tax Code of the Russian Federation);

Letter of the Federal Tax Service of Russia dated 04/21/2014 N GD-4-3/7605 (Letters of the Ministry of Finance of Russia dated January 26, 2016 No. 03-07-11/2939, dated 03/24/2013 N 03-07-15/12713) - So, in In accordance with subclause 4.1 of clause 2 of Article 146 of the Code, the performance of work (provision of services) by state-owned institutions is not recognized as an object of taxation by value added tax. Thus, services provided by state institutions, including the provision of municipal property for rent, are not subject to value added tax.

The performance of work (provision of services) by bodies included in the system of state authorities and local self-government bodies within the framework of the exercise of the exclusive powers assigned to them in a certain field of activity is not recognized as an object of taxation if the obligation to perform the specified work (provision of services) is established by the legislation of the Russian Federation. Federation, legislation of the constituent entities of the Russian Federation, acts of local governments (clause 4, clause 2, article 146 of the Tax Code of the Russian Federation);

Application

Article 161. Features of the legal status of government institutions

1. A government institution is under the jurisdiction of a government body (state body), a local government body exercising the budgetary powers of the main manager (manager) of budget funds, unless otherwise established by the legislation of the Russian Federation.

The interaction of a state-owned institution, when exercising budgetary powers as a recipient of budgetary funds, with the main manager (administrator) of budgetary funds, under whose jurisdiction it is located, is carried out in accordance with this Code.

2. Financial support for the activities of a government institution is carried out at the expense of the corresponding budget of the budget system of the Russian Federation and on the basis of budget estimates.

3. A government institution may carry out income-generating activities only if such a right is provided for in its constituent document. Income received from these activities goes to the corresponding budget of the budget system of the Russian Federation.

4. A government institution carries out operations with budget funds through personal accounts opened to it in accordance with this Code.

5. The conclusion and payment by a treasury institution of state (municipal) contracts and other agreements subject to execution at the expense of budgetary funds are carried out on behalf of the Russian Federation, a subject of the Russian Federation, a municipal entity within the limits of budget obligations communicated to the treasury institution, unless otherwise established by this Code , and taking into account accepted and unfulfilled obligations.

Violation by a government institution of the requirements of this paragraph when concluding state (municipal) contracts and other agreements is grounds for their recognition by the court as invalid at the suit of a public authority (state body), local government body exercising budgetary powers of the main manager (manager) of budgetary funds, under the jurisdiction where this government institution is located.

6. In the event of a decrease in a government institution as a recipient of budgetary funds by the main manager (manager) of budgetary funds of the previously established limits of budget obligations, leading to the impossibility of the government institution fulfilling budgetary obligations arising from the state (municipal) contracts concluded by it, other agreements, the government institution must ensure approval in accordance with the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs of new conditions of state (municipal) contracts, including the price and (or) terms of their execution and (or) quantity ( volume) of goods (work, services), other contracts.

A party to a state (municipal) contract or other agreement has the right to demand from a government institution compensation only for damage actually incurred directly caused by a change in the terms of the state (municipal) contract or other agreement.

7. If the limits of budgetary obligations provided to a treasury institution for the fulfillment of its monetary obligations are insufficient, the state authority (state body), local government body, local administration body responsible for such obligations on behalf of the Russian Federation, a subject of the Russian Federation, a municipality, respectively budgetary powers of the main manager of budgetary funds, who is in charge of the corresponding government institution.

8. The state institution independently acts in court as a plaintiff and defendant.

9. The government institution ensures the fulfillment of monetary obligations specified in the executive document in accordance with this Code.

10. A government institution does not have the right to provide and receive credits (loans) or purchase securities. Subsidies and budget loans are not provided to government institutions.

10.1. A government institution, on the basis of a contract (agreement), has the right to transfer to another organization (centralized accounting) the authority to maintain budget accounting and generate budget reporting.

11. The provisions established by this article apply to government bodies (state bodies), local government bodies (municipal bodies) and management bodies of state extra-budgetary funds, taking into account the provisions of the budget legislation of the Russian Federation establishing the powers of these bodies.