Management of municipal property in the municipality. Municipal property management. Tax registration

According to Art. 29 of the law "On general principles organizations of local self-government in the Russian Federation "See: SZ RF, 1995, N 35, Art. 3506. Local self-government bodies manage municipal property. “The rights of the owner in relation to property that is part of municipal property, on behalf of the municipality, are exercised by local governments, and in cases prescribed by law constituent entities of the Russian Federation and the charters of municipalities, the population directly.

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

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

There are four main ways to municipal economy:

1. direct control;

2. municipal contracting system;

3. municipal lease system;

4. municipal concession.

Direct control.

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

The Civil Code provides for the creation of municipal enterprises in the form of unitary enterprises who are not endowed with the right of ownership to the property assigned to them by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. Unitary enterprises may be based on the right of economic management or operational management. But only federal state-owned enterprises are created on the basis of the right of operational management, so municipal unitary enterprises can be based on the right of economic management.

Ownership, use and disposal of property owned by the right of economic management is limited by the right of control by the owner (municipal formation represented by local self-government bodies) over the intended use and safety of the property belonging to the enterprise. As well as the right of the owner to receive part of the profit from the use of property under the economic jurisdiction of the enterprise he created and a ban on disposing of property without the consent of the owner.

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

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

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

Also, within the framework of this method of management, municipalities can act as the founder of economic companies.

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

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

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

feature legal status institution is the ability to carry out "income-generating" (i.e., entrepreneurial) activities in accordance with the constituent documents, i.e., with the permission of the owner enshrined in them. The right of operational management does not cover such a situation.

Municipal contracting system.

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

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

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

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

Municipal property is leased to private individuals for a fixed period. At the same time, the municipality, for the duration of the lease, completely waives the income received from the use of the leased property in exchange for fixed payments regularly paid by the tenant. The tenant is usually engaged in activities that are not related to the implementation of instructions from local authorities to address certain issues of local importance, which reduces the possibility of municipal regulation.

municipal concession.

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

On the issue of the application of the concession mechanism, the literature describes two experiences in the application of the concession mechanism.

In the first case, experts note that with concessions, about 50% of the profits received as a result of the organization's activities are transferred from public to private hands. At the same time, the concession operation of generally useful enterprises most often does not provide for the interests of consumers ( high tariffs), nor the interests of employees of such enterprises (minimum wage).

Local authorities find themselves bound by a contract for many years to come and cannot refuse unprofitable concession contracts. As a rule, local authorities do not have real tools to fight against large external, especially foreign, concessionaires.

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

Introduction

The Russian Federation recognizes private, state, municipal and other forms of ownership.

The property may be owned by citizens and legal entities, as well as the Russian Federation, subjects of the Russian Federation, municipalities.

municipal property is the property complex of the municipality, which includes land, movable and immovable property. The category "real estate" includes residential and non-residential stock, utility networks, various kinds of structures, and so on.

The disposal of municipal property on behalf of the municipality is carried out by local self-government bodies within their competence.

The purpose of the work is to study the activities of local governments in the management of municipal property: their competence, management practice and performance. To achieve the goal of the graduation project, it is necessary to solve the following tasks:

consider the concept and composition of municipal property;

establish the powers of the authorities and officials local self-government in the field of municipal property management;

to consider the features and problems in the management of municipal property.

The subject of the work is managerial relations regarding municipal property. The object of research is the municipal property management system.

The theoretical basis was the works of domestic and foreign authors devoted to this topic.

1. The concept and composition of municipal property

Municipal property acts as a kind of economic basis for the normal functioning of the local self-government system in the constituent entities of the Russian Federation. Its management should be carried out exclusively within the framework of the legislation of Russia.

Municipal property is one of the types of property in Russia, which is protected by laws on a par with state or private property. The legislation of the Russian Federation assumes that municipalities have property, through the exploitation of which local self-government receives stable cash injections into the treasury of the subject. True, the types of property that may be in the possession of a local government are strictly limited by the Federal Law "On the General Principles of Local Self-Government in the Russian Federation." Only a local self-government body can act as the sole legal owner and manager of such property.

According to the purpose of their purpose, the property belonging to the municipality can be divided into:

Property that allows you to engage in the provision of services and the production of goods for the population, as well as to make a profit in any other way not prohibited by law.

Property held for other purposes. For example - for the normal functioning of the local government.

The specific composition of municipal movable and immovable property, established by the Federal Law of 2003 (with subsequent changes and additions), is presented in Table. one.

Table 1. Composition of movable and immovable municipal property

Types of propertySettlementsMunicipal districtsProperty intended for electricity, heat, gas and water supply, sewerage, fuel supply to the population, street lighting (for municipal district only for electricity and gas supply within its borders)++ Highways common use, bridges and other transport engineering structures (with the exception of objects of federal and regional significance), as well as property intended for their maintenance Within the boundaries of settlements Between settlements Housing stock social services for low-income citizens, as well as property necessary for its maintenance ++ Passenger transport and other property intended for transport service of the populationWithin the boundaries of the settlementBetween settlementsProperty intended for the prevention and elimination of the consequences of emergencies++Facilities, as well as fire equipment and equipment designed to provide primary measures to extinguish fires+-Libraries (for the municipal area - inter-settlement libraries and collectors)++Property intended for organizing leisure and providing residents with the services of cultural organizations + - Cultural heritage sites (monuments of history and culture) of local significance + - Property intended for the development of mass physical culture and sports + -Property intended for organizing landscaping and gardening of the territory, including for arranging public places and mass recreation + -Property intended for the collection and removal of household waste and garbage (for municipal areas - for the disposal and processing of household and industrial waste)++Property intended for organization ritual services and maintenance of burial sites (for a municipal district - only inter-settlement burial sites) ++ Property intended for the official publication (promulgation) of municipal legal acts, other official information ++ Property intended for organizing environmental control - + Property intended for organizing protection public order by the forces of the municipal police - + Property intended to provide pre-school and school, additional education, organization of recreation for children during the holidays - + Property for the provision of an ambulance medical care, primary health care in outpatient clinics and hospitals, medical care for women during pregnancy, during and after childbirth - + Archival funds, including the cadastre of land management and urban planning documentation, as well as property intended for storage of these funds ++ Property intended for creation , development and protection of health-improving areas and resorts of local importance++

Modern changes in legislation are aimed at limiting the list of property that may be in municipal ownership, at the exclusion from it of objects used in commercial purposes(to replenish budget revenues). In particular, the existence of municipal banks and other financial and credit institutions mentioned in the 1995 Federal Law is not provided for. One part of the movable and immovable property that is in municipal ownership is transferred to the management of municipal enterprises and institutions, the other part is part of the municipal treasury. According to the Civil Code of the Russian Federation, the municipal treasury consists of funds local budget and property not assigned to municipal enterprises and institutions. Effective management of municipal property ensures the quality of municipal services.

The regulatory framework for the management of municipal property consists of federal and regional laws. On issues related to the powers of local self-government, the representative bodies of local self-government adopt municipal legal acts (regulations).

Local self-government bodies are obliged to keep records of the presence and changes in the composition of municipal property. For this purpose, a register of municipal property is maintained, which is information system, built on a single classification for the whole country, methodological basis and software base. To organize the accounting and management of municipal property, a property management committee or other body is usually created in the structure of the local administration.

2. Powers of bodies and officials of local self-government in the field of municipal property management

Local self-government bodies may carry out purchase and sale, exchange, donation, lease operations with objects of municipal property. The choice of the method of use is carried out on the basis of the goals and objectives of the development of the municipality. The features of individual operations with municipal property are considered below.

Purchase and sale. Inefficient municipal property can be privatized. Privatization of municipal property is carried out by local self-government bodies independently in accordance with the procedure established by the Federal Law "On the Privatization of State Property and on the Fundamentals of Privatization of Municipal Property in the Russian Federation". According to the terms of privatization, objects of municipal property are divided into categories:

objects, the privatization of which is prohibited;

objects, the privatization of which can be carried out by an individual decision of the representative body of the municipality;

objects, the privatization of which is carried out by the administration according to programs annually approved by the representative body.

The representative body of the municipality approves the lists of objects of municipal property subject to and prohibited for privatization. The methods of privatization of property are chosen by the municipality independently. Most often it is an auction or a commercial competition. The auction is held in the form open auction in which the namer wins maximum price. The winner of the commercial tender is declared to be the one who offers not only the highest price, but also the best conditions. In case of equality of proposals, the participant whose application was submitted earlier is recognized as the winner. For a municipality, a commercial competition has advantages, since it can put forward such conditions for privatization as maintaining the profile of an enterprise for a certain time, preserving jobs, etc. municipal property property management

The municipality may acquire ownership of the property it needs. Sellers are individuals and legal entities, as well as public authorities. State registration of property rights is carried out by special institutions of justice.

Mena. Municipal movable and immovable property can be exchanged for another.

Donation. Any individual or legal entity may transfer movable or immovable property into municipal ownership free of charge. The donation agreement is also subject to state registration of property rights.

Rent. Buildings, structures, structures, residential and non-residential premises may be leased; equipment, vehicles and other property that do not lose their natural properties during use.

Organizations and citizens wishing to rent municipal property submit an application to the Committee. The application must be considered within a certain time from the date of its registration. When multiple applications are received, commercial bidding who wins the one who provides the best conditions.

The administration can set mandatory conditions lease (for example, investments in a leased object, the implementation of current and major repairs of premises, their maintenance in proper condition, etc.). If all of them are agreed, a lease agreement is concluded between the Committee and the tenant. The latter assumes commercial risk, independently carries out economic activities on the basis of leased property, and makes a profit. The term of the lease is determined by the Committee, taking into account the interests of the municipality. Rent is one of the sources of income for the local budget.

In some cases, a non-commercial competition may be held for the transfer of municipal property for rent, when the tenant is required to fulfill certain conditions. Purpose, without holding a competition, municipal property may be leased in exceptional cases - to a specific tenant for a certain type of activity.

The established practice of assessing the effectiveness of the use of municipal property is based on an analysis of the state and trends in its contribution to the formation of the base of non-tax revenues of the local budget. Allocate the following tasks to ensure effective management municipal property:

structural and quantitative optimization of organizations and enterprises municipal form property;

ensuring full and timely accounting of municipal property and all operations carried out with it;

development of criteria for optimal decisions on the disposal of municipal property;

increasing the investment attractiveness of municipal property.

3. Features and problems in the management of municipal property

In the formation of municipal property, the management of municipal property and its privatization, complex economic problems arise. Some of them are discussed below.

Transfer of objects to municipal ownership. The main share of departmental housing, engineering infrastructure facilities of cities and social facilities has already been transferred to municipal ownership. When transferring to municipal ownership of objects that are still in the ownership of enterprises, serious problems arise.

The problem of financing. With the existing practice, when signing the act of acceptance of objects into municipal ownership, the local government does not always receive additional revenues to the budget to finance their maintenance. Refusal to accept is also dangerous, since many enterprises in the conditions of the financial crisis are not able to maintain residential buildings, kindergartens, and other facilities used by residents of the municipality. It is not uncommon for enterprises to simply “abandon” social facilities, whose property is stolen. There can be no general recipe here, and in each specific case, the local government is obliged to make a decision, taking into account all economic and social factors.

wear problem. By law, the owner must transfer the object to municipal ownership in a condition suitable for operation. In fact, dilapidated residential buildings that require urgent overhaul or even demolition and relocation of residents, worn-out engineering networks, boiler rooms, etc. are often transferred. The municipality has the right to refuse to accept ownership of such objects, but in some cases, realizing the hopelessness of the situation, agrees to this. This practice negatively affects his financial condition.

Determining the conditions for leasing, reasonable setting of rental rates for use non-residential premises and other municipal property.

AT this case it is important to find a balance of interests between the desire of the municipality to increase budget revenues from rent and the danger of tenants curtailing important types of economic activity due to high rental costs. A reliable means of solving this problem is a wide differentiation of rental rates depending on the location of the leased object and type of activity, combined with a system of benefits and privileges.

Determining the expediency of privatizing an object in comparison with leasing and improving the technology of privatization.

Here, different approaches can be implemented for cost-effective (profitable) and unprofitable objects. A profitable object can be sold at a high price and receive large one-time revenues to the budget. At the same time, the rent for this facility will constantly replenish the budget and may increase over time due to inflation.

A formally performed economic calculation usually testifies in favor of privatization, however, the representative body of the municipality, when agreeing on a program for another year cannot confine itself to such a calculation and must weigh everything, including the long-term consequences of the object's privatization.

The purpose of the privatization of unprofitable objects is to reduce budget expenditures for their maintenance. The price of the object in this case may be low.

The only limit is social significance object. For example, in one of the cities, the deputies refused to include in the privatization plan submitted by the administration for the next year a loss-making book store, since it was the only store in the city specialized in the sale of educational and methodical literature. In the context of a budget deficit, making such decisions is not an easy task.

4. Privatization of housing

The municipal government is interested in the fact that as many residents as possible become owners of their houses and apartments. In accordance with the Federal Law of 2003 and the new Housing Code of the Russian Federation, municipal housing will remain only for the poor (housing fund for social purposes) and some other categories of citizens (specialized housing fund). In fact, the population, despite the fact that privatization is free of charge (with the exception of the costs of processing the relevant documents), has privatized only about half of the housing stock. The main reason for this was the fear associated with the deprivation of private housing owners of budget subsidies.

People also do not want to privatize apartments in dilapidated residential buildings in the hope of improving their living conditions. The main way to solve the problem is to work with the population with clear obligations to create the same economic conditions for privatized and municipal housing, to promote the creation of homeowners' associations, and a clear demonstration of their advantages.

To carry out work related to the privatization of housing, appropriate structures are created in municipalities, most often in the form of agencies with the status of a municipal institution. Along with this, privatization of municipal housing can be carried out by private agencies.

Privatization of built-in premises in residential buildings. Many local governments, when privatizing enterprises and organizations located on the first floors of residential buildings, refuse to privatize the premises themselves, transferring them to enterprises for rent. Thus, the municipal government retains leverage over enterprises. The negative point is that the organization, having not received the premises in the property, refrains from serious capital costs for its arrangement.

The situation may change due to the creation of homeowners' associations. The built-in premises should become the collective property of the partnership, and the tenant will have to establish contractual relations with it. However, the municipal government can also participate in the partnership as the owner of the built-in premises, if, for example, a municipal institution is located in it.

Article 46 federal law"On the general principles of organizing local self-government in the Russian Federation" dated 06.10.2003 No. 131-FZ economic basis Local self-government consists of property in municipal ownership, funds of local budgets, as well as property rights of municipalities.

Municipal property is recognized and protected by the state along with other forms of ownership. The presence of the authority of a local self-government body and the possibility of being in municipal ownership of one or another property is determined by Article 50 of the Federal Law of October 6, 2003 No. 131-FZ. It contains an exhaustive list of property that may be owned by municipalities.

Municipal property is subject to mandatory registration in the register of objects of municipal property and on the balance sheet of municipal enterprises, municipal institutions or municipal treasury. Ideally, such property should be registered with the Office Federal Service state registration, cadastre and cartography (in registration). Those. the right of municipal property is registered, and the right of operational management or economic management of an institution or municipal enterprise is also subject to registration.

In order to improve the efficiency of municipal property management, the municipality needs to develop regulatory legal acts. The main one is the "Regulations on the procedure for managing and disposing of property owned by the municipality of the municipality."

Local self-government bodies have the right to dispose of municipal property by transferring it for rent, for gratuitous use, for economic management, operational management, purchase and sale property, exchange and other transactions not prohibited by law.

Bibliography

Grigoriev V.V. Ostrina I.A. Rudnev A.V. Management of municipal real estate. Educational and practical guide. M.: Delo 2011.

Zerkin D.P., Ignatov V.G. Basics of the theory government controlled Lecture course. - Rostov n / a: Publishing Center "Mart", 2012. P.311.

Podbereznyak I. Formation of municipal property through the prism of local self-government reform: an investor's view // Property relations In Russian federation. 2007 No. 10 S.54-55.

Sukhanov E.A. Acquisition and termination of property rights // Economy and law. 2008. No. 6. P.4.

Utkin E.A., Denisov A.F. State and municipal management - M .: Association of authors and publishers "Tandem" Publishing house "Ekmos", 2011

Chebotarev G.N. Municipal law of the Russian Federation: Educational and methodological complex. Tyumen: Publishing House of TSU, 2011. P.91.

Shalomentseva E.G. Problems legal regulation innovative. Management of municipal property // Constitutional and municipal law", 2008 No. 20 C.35.

Shishkin A.A. To the question of the right of municipal property // Uchenye zapiski. Issue 2. Tyumen, 2011. P.105

Shchepachev V.A. Problems of regulation of property relations with the participation of local governments // Constitutional and municipal law No. 18 of 27.08.2008. From 24.

Shokotko M.A. The main problems of determining the legal regime of property in municipal ownership // Administrative and municipal law, 2008, No. 3 P.13.

Mulageva Z.Z. Ways of effective management of municipal property // Property relations in the Russian Federation, 2005, No. 9 P.32-33.

1. Privatization

2. Renting out

3. Acquisition at the expense of the local budget

4. Transfer to trust

5. Transfer for free use

6. Use as collateral

7. Contribution as a contribution to the authorized capital

8. Transfer to operational management

9. Transfer to economic management

Control questions on the topic:

1 The concept and forms of municipal property

2 The concept, objects and subjects of municipal property management

3 Classification of municipal property by areas of use

4 Municipal Property Management Functions

Transfer of municipal property to economic management

Municipal property shall be transferred to economic management by municipal unitary enterprises specially created for this purpose. Unitary enterprises are commercial organizations that are not endowed with the right of ownership of the property assigned to them by the owner. The owner of this property is either the state or municipalities. Accordingly, state and municipal unitary enterprises are distinguished. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise.

The process of creating a MUE, like any legal entity, includes the following steps and actions:

1. Making a decision to create.

This decision is made by the head of the municipality. A draft of this decision is being prepared by the sectoral division of the administration, according to the profile of activity of which MUP will specialize. Simultaneously with the draft decision, a draft feasibility study should be prepared. These documents, as well as the explanatory note, reflect the expected results of activities and the resources necessary for the creation. Explanatory note in without fail is coordinated with the relevant specialized departments of the administration of the Moscow Region (finance, property, legal). The decision to create a MUP is subject to mandatory approval by the representative body of the Ministry of Defense.

2. Preparation and approval of constituent documents of MUP.

Constituent documents regulate all the main aspects of the enterprise. These documents include memorandum of association and charter. For unitary enterprises founding document is the statute.

The following obligatory positions are reflected in the charter of the MUP without fail:

Purpose and subject of activity;

Property;

Rights and obligations;

Activity management;

Reorganization and liquidation

The purpose and subject of activity is determined by those issues of local importance, for the solution of which the enterprise is created.

The composition of the property transferred by the municipality to the MUP is determined by the profile of its activities. The peculiarity of this property is that it is indivisible and its disposal is strictly controlled by the municipality.

MUP has the right to participate in the activities of other organizations, open branches of representative offices.

The enterprise does not have the right to sell, lease or otherwise use the property transferred to it without the consent of the owner. The owner has the right to receive part of the profit from the activities of the MUP. The enterprise is obliged to report on the results of its activities to the owner. Reporting is carried out on a quarterly basis and is carried out according to established forms. Along with the traditional forms of statistical, tax reporting the MUP report additionally provides information on the fulfillment of the established financial indicators on the directions of use of profits, on the number of work and the form of their payment.

The charter of the MUP is prepared by the branch body that initiated the creation of the enterprise, and approved by the property management department.

3. Appointment of the head of the MUP.

General order the appointment of the head of the municipal unitary enterprise provides for the proposal by the sectoral body of a candidate, its coordination with the municipal property management service and the head of the Moscow Region. Then the candidacy must be agreed with the representative body (the relevant committee of the City Duma).

Then an order is prepared on the appointment of the head of the MUP and an employment contract.

These documents are signed simultaneously with the charter of the MUP and the decision on its creation.

4. Formation of the statutory fund.

The statutory fund is a valuation of the property that is transferred to the MUP for economic management and with which it is responsible for its obligations). The minimum value of the authorized capital must be equal to 1000 minimum dimensions wages.

The formation of the statutory fund is carried out by transferring the relevant municipal property from the administration of the MO MUP. The fact of transfer is documented by an act signed by a representative of the administration and the director of the MUE. The deadline for the transfer is 3 months from the date of the establishment of the MUP.

5. Payment of state duty carried out by the director of the MUP. The amount of the fee is 2000 rubles.

6. Application for registration.

It is drawn up on behalf of the administration of the Moscow Region and contains information that the substantive positions of the charter comply with the requirements of the current legislation, that the information contained in it is reliable and complied with established order creation of MUP.

7. Submission of documents for state registration.

Documents are submitted to the registration authority, which is the tax authorities at the location of the MUP. Documents provided include:

Statement;

decision to create;

Deed of transfer of property.

8. State registration MUP is carried out within five working days from the date of acceptance of the documents and provides for the inclusion of CBM in a single State Register legal entities. The enterprise is issued a certificate of state registration.

9. Obtaining identification or statistical codes.

Specified codes are used for the needs of statistical and tax accounting. They are assigned in statistical bodies and depend on the form of ownership, area of ​​specialization, industry affiliation, and other factors.

10. Tax registration

Carried out by the tax authorities simultaneously with state registration and provides for the assignment of MUP TIN

11. Opening a bank account

It is carried out by the director of the MUE and without fail provides for the preliminary certification of samples of the signature of the account holders.

12. Production of seal and corner stamp.

13. Obtaining a license

The license is official document giving the right to an enterprise to engage in a certain type of activity in a certain territory during certain period time. A license is issued by the competent authorities. It is a form with many degrees of protection, a serial number, indicating the issuing authority and indicating the owner of the license.

Managing the activities of MUP.

MUP activities are managed by the highest representative and executive bodies. supreme body Management MUP is the head of the Moscow Region represented by the Property Management Department. This governing body decides on all key issues of the enterprise:

a) transfers and controls the use of property

b) coordinates transactions related to property

c) carries out financial monitoring of activities

d) controls the state accounting and reporting

e) makes a decision to conduct audits

f) coordinates the participation of MUP in the activities of other commercial organizations

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

h) prepares an employment contract with him

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

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

The next most important governing body of the MUP is the sectoral subdivision of the administration of the Moscow Region. The choice of this subdivision is determined by the specialization of the MUP. In sufficiently large municipalities, the bulk of the MUP is created according to the profile of activities related to the management of the economy of this entity.

The sectoral body of the administration of the Moscow Region is assigned the functions of coordinating, regulating and controlling the economic production activities assigned to him MUP. For the practical implementation of these functions, the representative body performs the following main management actions:

1. Sets performance targets

2. Coordinates prices and tariffs for products and services of MUP

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

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

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