Types of municipal unitary enterprises. State unitary enterprises. Management of unitary enterprises

A municipal unitary enterprise is a commercially oriented legal entity that owns property, but does not have the right to dispose of it at its own discretion.

This prohibition also applies to profits made by him. In fact, the state, which allocated the initial capital, owns everything. The organization uses the provided property.

MUP - decoding of the abbreviation

The frequently used abbreviation MUP stands for "municipal unitary enterprise".

The term is invested with the understanding that the actual right to dispose of the movable property of the organization is vested in the municipality. Unitarity implies a ban on the division of property into separate shares, on privatization.

State and municipal unitary enterprises table

Of course, state and municipal unitary organizations have a number of differences. They are shown in the most complete format in the table below.

Law on State and Municipal Unitary Enterprises

The legislator regulates the activities of these organizations in:

Civil Code of the Russian Federation (Art. 113-115);
N 161-FZ of November 14, 2002 "On state and municipal enterprises";
Statutory documents of the organization.

According to the listed norms, these organizations are endowed with all the rights of legal entities. At the same time, they are limited in individual manifestations of commodity-market relations. They are summarized below in this article.

Characteristics of CBM

We have collected the most important features of these organizations.

Owner

These organizations are formed as a result of the allocation by the owner - a municipality or the state - of a property share.

The creation of these organizations is aimed at satisfying any need or fulfilling the tasks of the state. In the process of activity, the organization has the right to make a profit. This is usually done by renting empty buildings or rooms, providing some kind of service, or carrying out production.

The owner of the property rights of the organization on the rights of households. management and the organization itself are separate from each other. For the debts of the organization, the owner of the property right can be held liable only if his actions led to the formation of debts. The organization itself is not responsible for the debts of the founders.

Authorized capital

The size of the authorized capital is established by the charter of the organization. Its level is forbidden to be set below the minimum wage multiplied by 1000.

Number of participants

A distinctive feature is that there are no official participants in these organizations. They only have membership.

Organizational and legal form of MUP

There are two organizational and legal forms of MUP:

on the rights of operational management;
on the rights of economic management (state).

Belonging to a certain form is recognized on the basis of the right to dispose of the property allocated by the owner. In the first form, the manager disposes of movable property at his own discretion, in the second, he uses this right only with the approval of the authorities.

A unitary type organization is not entitled to transfer parts of property for the creation of other legal entities, subsidiaries.

Its useful to note: organizations of this type at the same time are able to acquire a new property right, to be brought to court.

They have their own separate account.

The difference between MBU and MUP

MUPs are created, in accordance with their charters, for commercial purposes.

Unlike them, the budgetary organization does not have a commercial focus. They exist only at the expense of the budget allocated to them and are never created on a commercial basis.

This type of organization in Russia is characterized by increased stability in the face of all kinds of crises and the collapse of commodity-market relations. This is due to the virtual absence of competition from other market entities, since their areas of activity are specific.

The state exercises constant supervision over its institutions and, if necessary, provides them with support. The institutions themselves show stability in the remuneration of their members. This legal position distinguishes them favorably and attracts new labor force.

Municipal unitary enterprises examples

An example of a traditional CBM is CBM"Narofominsky trolleybus", MUP "Settlement center of housing and communal services".

Conclusion

These institutions are characterized by low economic efficiency by definition. For each economic period, they are given clear instructions from above.

They often experience stagnation in the development of members, as the level of remuneration is maintained for many years. This leads to a lack of interest of members in development. Thefts of government property are common, and all the conditions for bureaucratic violations quickly flourish.

A unitary enterprise is a certain firm that does not have the right to dispose of property. It has only one owner, and its property is allocated in accordance with state legislation.

Such objects are created not only at the expense of the state, but also at the expense of the municipality.

What does unitary enterprise mean?

This is a certain firm or other object, while the owner does not have the right to dispose of the property of the enterprise. These objects have a number of distinctive features that put them in a number of such formations.

These signs include the following:

its participants can be created by the state of the Russian Federation, subjects of the state, as well as municipalities;
existence of documents such as articles of association and decision of the owner;
existing authorized capital;
indivisible property, which can be divided only according to deposits, shares and other criteria;
only the municipality and the state can act as such objects;
all issues are regulated by local or state authorities.

Take into account: these objects are formed depending on their type and features, but in any form, management is carried out on a sole basis.

Types of unitary enterprises

Such objects are divided into subspecies:

on the right of economic management(in this case, the property belongs to the state);
in the form of operational management when the property belongs to the state, but is consistent with the owner. This type is called treasury.

Also, such objects are divided into types according to ownership rights:

municipal - abbreviation (MUP);
state (SUE);
FGUP - stands for Federal.

At the same time, depending on the ownership of the property, such an enterprise is endowed with a certain status, and the owner receives his rights and is responsible for the object.

Signs of a unitary enterprise

Such firms have a number of distinguishing features. There are tables that clearly define characteristics of such firms:

property is indivisible;
there is a subject and purpose of its activities, as well as a mandatory charter;
only the state and the municipality can act as them.

Each feature, together with the others, determines the position of the firm.

Reasons for the formation of unitary enterprises

There are a number of main reasons why this type of object is formed.

These include:

certain activity;
solution of some social problems;
sale of industrial goods and services at the lowest prices.

So, a number of reasons for the formation of such objects allow us to determine their essence.

Activity goals

There is a clause in the law of the Civil Code of the Russian Federation that states that such enterprises are legal entities (commercial), therefore they the purpose is to make a profit in favor of the manager or owner of the property.

In addition, they are required to cover all costs.

In addition, the owners are obliged to satisfy the interests of the country, as well as ensure the fulfillment of the needs of the state.

Constituent documents

Documents include the decision on establishment, as well as the articles of association. It is approved by the founder of the company. It must contain information on the size of the fund, as well as on the directions for making a profit.

Charter capital

When establishing a unitary enterprise, a fund must be formed. It has a certain set of characteristics.

The minimum amount may be 5,000 minimum wages, if we are talking about a state facility. If a municipal organization is meant, then its amount should be at least a thousand minimum wages.

At the same time, the period of its formation should be no more than three months after registration.

How the property of a unitary enterprise is formed

The basis of its use is a certain type of reference.

Under the option of economic management, enterprises can dispose of objects, products that they produce, while independently designating the boundaries and cost of these types, but always in accordance with the Federal Law.

With the operational type of management, a state-owned enterprise is obliged to take into account the interests of the owner, disposing of anything.

Ways to use the property

It can be transferred to the object at the decision of the owner in order to pay for the capital.

The profit received during the management of the economy is also recognized as a source of formation of property. There are other sources as well.

Number of participants in a unitary enterprise

The very definition of "unitary" means the presence of only one owner.

The property is not divided into parts and shares. So there are no entities of the organization in this type of enterprise.

When such a company is liquidated, the property remains with the owner.

Examples of unitary enterprises in Russia

There are several examples of established firms in our state.

One of them is the "Unified Settlement Center", located in the city of Moscow. They also include MUP Evrika in Moscow, which is engaged in the construction and repair of buildings and structures.

In addition to them, the same is the State Unitary Enterprise "Regional Pharmacy Warehouse", which has 9 branches.

Advantages and disadvantages of a unitary enterprise

One of the main advantages is the focus on the implementation of important for society and corporate goals and objectives. In addition, there is a high degree of security of such production.

Also a clear advantage is the degree of responsibility of the private owner. He is responsible only for his own conduct, but is not responsible for obligations.

The disadvantages of its activities are the need to combine management, innovation and management of communal and other types of economy. As well as the emergence of certain difficulties with financing.

Such firms are formed in accordance with the legislation of the state. The legal status of such an object is regulated by the Civil Code of the Russian Federation and the Federal Law.

It has a single owner, whose interests are necessarily combined with the interests of the state. Many of the advantages of such industries allow you to manage certain types of services, goods and other activities.

Among the many organizational and legal forms provided for by Russian legislation, there is also a municipal unitary enterprise.

They can operate both at the federal level and at the regional level - however, most often such enterprises are created precisely by the local self-government of municipalities.

Let's try to figure out what constitutes a municipal unitary enterprise, briefly called MUP.

Organizational form

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

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

Property

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

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

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

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

Disposal of property

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

However, they may invest part of their finances in the capital of commercial companies or partnerships, if this is permitted by the Articles of Association and local laws. Income from such deposits is recorded in the financial statements of the enterprise.

In addition, the MUP, within certain limits, can dispose of the income received from its activities. In particular, they are used to pay the wages of managers and employees of the company.

On what basis does it work?

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

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

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

How is it created

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

The relevant local authority issues a resolution on the establishment of the MUP. It is issued in cases where it is required either to maintain property that cannot be privatized by law, or to provide the population with some goods or services at minimum prices. In particular, quite often CBMs are created to service the operation of water supply networks, for landscaping and cleaning streets, garbage collection, etc.
The same body approves the Charter of the enterprise. This is the only founding document of the MUP. It reflects the purpose for which the enterprise is created, the property transferred to it, the management procedure and other issues related to the activities of the MUP. Important to know: The charter is prepared by the municipal government's property management department or other division.
A director is appointed. His powers are determined by the Charter, but the specific appointment is made by the owner - the local government. The municipal body also concludes an employment contract with the director.
The transferred property is assessed and its full inventory is made.
The local administration applies to Rosreestr with an application for registration of MUP.
From the moment the local branch of Rosreestr makes an entry in the Unified State Register of Legal Entities (registry of legal entities), MUP can begin work.

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

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State and municipal unitary enterprises are a special type of legal entities. The specificity is primarily related to the property status of these entities. Let us consider further what state and municipal unitary enterprises are.

general characteristics

What is a unitary state. enterprise and MUP? As mentioned above, the key criterion for distinguishing these legal entities is property status. It is believed that unitary state and municipal enterprises are non-profit organizations. However, this is not quite true. These legal entities can carry out entrepreneurial activities, however, it must be strictly within the framework of the purposes for which they were created. At the same time, all profits should go to the development of unitary enterprises. They own certain property, but have limited rights to it. Material values entrusted to institutions are indivisible and cannot be distributed by shares, including between employees.

Distinctive features

For a better understanding of them, we note the main features of a state unitary enterprise. A legal entity is created by allocating a certain part of the common property. The state is the owner. And it is he who retains the right to full disposal of the property transferred to the jurisdiction of the State Unitary Enterprise. Material values are provided for economic management or operational management. The created legal entities do not provide for membership. The governing body is sole.

Reasons for creation

State unitary enterprises, as a form of state property management, can be formed for the purpose of:

The use of property in respect of which a ban on privatization has been established.
Implementation of activities related to the solution of social problems. These include, among other things, the sale of a certain category of products and the provision of services at a minimum cost and the organization of commodity and procurement interventions for essential items.
Provision of certain subsidized types of work and the conduct of unprofitable industries.

These are the main purposes for which a state unitary enterprise can be created. The significance of this legal entity lies in solving state problems on a commercial basis.

Regulatory Features

In the provisions of Art. 11-115, as well as 294-297 of the Civil Code, only the legal status of enterprises is regulated. The rules of conduct do not regulate the legal status of employees. The obligations and legal possibilities of employees of enterprises are determined by labor legislation. Along with this, the norms contain a mention of employees of state unitary enterprises and municipal unitary enterprises. It has to do with property. As mentioned above, material assets cannot be distributed among employees. If, with the consent of the owner, the legal entity has made a contribution to the authorized capital of a unitary enterprise, then it also becomes the property of the company.

additional characteristics

Municipal and unitary enterprises in Russia must have a charter and company name. The name of the legal entity must contain an indication of the owner of the property. The charter must contain complete information about the owner. In particular, a specific subject or body of territorial authority is indicated. If the owner is the Russian Federation, then information about this should also be present in the charter.

Civil law and process

Unitary enterprises, in accordance with the Civil Code, are not liable for the obligations of the owner of the property. Accordingly, in the event of disputes, these legal entities will not act as defendants. Meanwhile, municipal unitary enterprises, as well as state unitary enterprises, are liable for their debts. The owner of the property is not responsible for their obligations. The exception is cases of bankruptcy due to the actions of the owner.

Forms of legal entities

State and municipal unitary enterprises can be of two types. Classification is carried out depending on the type of property rights. State and municipal unitary enterprises entrusted with property under the right of economic management are formed by decision of an authorized institution of federal or territorial authority.

Charter

It acts as a founding document. The charter is approved by the department, ministry or other body that coordinates and regulates work in the relevant industry. In addition to the usual information that is mandatory for all legal entities, the document contains information about the goals and subject of activity, the size of the authorized capital. Its size should not be less than 5,000 times (for SUEs) or 1,000 times (for MUPs) the minimum wage. The fund must be fully financed by the owner of the property within three months from the date of establishment of the legal entity. Unitary enterprises are considered to be the only commercial structures that have rights and obligations that are directly related to the activities specified in the charter.

State institutions

When such enterprises are created, the property is transferred to them for operational management. The owner of material assets can be a region, the Moscow Region or the Russian Federation. The charter also acts as a constituent document. It is approved by the government, regional or territorial authority. A state institution cannot dispose of property, regardless of whether it is movable or immovable, without the appropriate permission of the owner. The name of the legal entity must indicate its type. For the obligations of a state-owned enterprise of the Russian Federation, the subject or the Moscow Region may bear subsidiary liability. This is allowed if the property of the institution is not enough to satisfy the claims of creditors. The formation and liquidation of a municipal unitary enterprise, including state-owned, is carried out by decision of the territorial authority. Termination of the activities of the SUE is carried out on the basis of a decree of the government or a regional authorized body.

Features of the use of property

Under economic management, unitary enterprises can dispose of the entrusted material assets, income, products (services provided) independently. At the same time, restrictions established by legislative and other regulatory acts must be taken into account. Operational management involves the obligatory obtaining of the consent of the owner for any actions with the property.

Owner rights

The owner decides on issues related to the creation of the enterprise, determines the goals and subject of its activities. The powers of the owner include control of the use of property for its intended purpose, ensuring its safety. The founder also resolves issues related to the liquidation or reorganization of the enterprise.

Restrictions

Unitary enterprises cannot create subsidiaries. The legislation establishes a prohibition for institutions that have property under economic management to act as founders of other similar legal entities by transferring to them a part of the material assets entrusted to them by the owner. This procedure is determined by the need to prevent the property from getting out of control.

Sources of property formation

They can be:

Profit that is received in the course of carrying out its activities.
Property provided by the decision of the owner as a contribution to the statutory fund, or other material assets transferred by the owner.
Borrowed funds. These include loans from banks and other financial institutions.
Depreciation deductions.
Capital investments and budget subsidies.
Incomes (dividends) that come from business partnerships and companies in whose authorized capital a legal entity participates.
Donations and voluntary contributions from citizens, institutions, organizations.
Other sources, the existence of which does not contradict the law. These include, among other things, income from the provision of property for rent to other entities.

Transactions

Unitary enterprises cannot dispose of real estate. Realization of objects is carried out exclusively with the permission of the founder. At the same time, real estate transactions worth more than 150 million rubles are approved by the Federal Agency for Federal Property Management on the basis of a decision of the Government of the Russian Federation or a decision taken on its behalf by the Deputy Prime Minister.

Programs of activities

The relationship of SUEs with owners is regulated by government regulations. One of these acts approved the rules for the development of programs for the activities of the legal entities in question and the determination of profits to be deducted to the budget. Part of the income, as mentioned above, can be directed to the development of the enterprise.

Specificity of financial resources

One of the key differences between unitary enterprises and others, primarily joint-stock companies, is the methods of capital formation, the formation and use of income, and the attraction of borrowed and budgetary funds. The cash fund is created at the expense of current and fixed assets assigned to the legal entity. The amount of capital is reflected in the balance sheet as of the date of approval of the constituent document (charter). Its functions are similar to those performed by the monetary fund of any other commercial structure. In addition to the fact that capital acts as a material basis for the legal entity to carry out its activities, it is a kind of indicator of the effectiveness of its work. If, at the end of the reporting period, the net asset price becomes less than the minimum amount established by law on the date of registration of the enterprise, and is not restored within three months, the founder must liquidate the company. If no relevant decision has been made within the specified period, creditors may demand early performance or termination of obligations and compensation for the losses caused.

Profit

It acts as one of the most important sources of funding. Profit is formed in the same way as in other commercial structures. At the same time, the BC regards the income of unitary enterprises as a source of non-tax revenues to the budget. Every year, the legal entities in question make mandatory deductions from the profits received. The procedure, amount and terms of payments are approved by the government or regional/territorial authorities. Funds remaining after the payment of taxes and other deductions are redistributed among the funds for material incentives, social events, and so on. Part of the net income, by decision of the founder, may be directed to increase the authorized capital of the enterprise.

Directions for spending funds

Net income can be used:

For the introduction, development of new technologies and equipment, environmental protection measures.
Expansion and development of financial and economic activities, increase in current assets.
Reconstruction, construction or renovation of the OS.
Implementation of research activities, study of market conditions and demand.

Unitary enterprises can use targeted funding sources. Such allocations, as a rule, are directed to the implementation of certain activities and programs of a social orientation.

Recently, the topic of creating municipal management companies has been very popular. Let's discuss whether a municipal company has advantages over a commercial one. To begin with, what is the organizational form of MUP in general - a municipal unitary enterprise?

In the Russian Federation, the main law regulating the activities of unitary enterprises is the Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises”.

Unitary enterprises can be of three types:

Federal State Unitary Enterprise - FSUE
State Unitary Enterprise - State Unitary Enterprise (subject of the federation)
Municipal unitary enterprise - MUP (municipal formation)

The founding document of a unitary enterprise is the charter.

A unitary enterprise is not entitled to create another unitary enterprise as a legal entity by transferring a part of its property (subsidiary enterprise) to it. This restriction was introduced by Federal Law No. 161-FZ of November 14, 2002, while earlier Russian legislation allowed unitary enterprises based on the right of economic management to create subsidiaries of unitary enterprises. With the adoption of this law, the existing subsidiaries of unitary enterprises were subject to joining the enterprises that founded them within six months, that is, until June 3, 2003.

Unitary enterprises are obliged, in cases determined by the owner of the property, to conduct an annual mandatory audit. At the same time, an agreement for a mandatory audit of the reporting of unitary enterprises must be concluded following the results of placing an order by holding an auction in the form of an open tender, in the manner prescribed by the Federal Law of July 21, 2005 No. provision of services for state and municipal needs”.

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

Note number 2: advantage - the property of a unitary enterprise remains in state (municipal property)?!

Procurement by State Unitary Enterprises is regulated by the Federal Law of the Russian Federation dated July 20, 2011 No. 223-FZ

Since, in accordance with paragraph 2 of Art. 50 and Art. 113 of the Civil Code of the Russian Federation, unitary enterprises are commercial legal entities, their activities are aimed at making a profit in favor of the owner of the property - the state or municipality, as well as to cover their own expenses. In addition, of course, the purpose of the activity is not to make a profit, but to satisfy the public interests of the state, to ensure state needs.

Note number 3: Unitary Enterprise - the activity is aimed at making a profit in favor of the owner of the property - the state or municipality!

At the same time, depending on the method of securing property, two types of unitary enterprises are distinguished (clause 2 of article 113 of the Civil Code of the Russian Federation):

unitary enterprises based on the right of economic management (Article 114 of the Civil Code of the Russian Federation);
unitary enterprises based on the right of operational management (state-owned enterprises) (Article 115 of the Civil Code of the Russian Federation).

So what we found out:
MUP is a commercial enterprise (note No. 1), with state or municipal property (note No. 2), the purpose of the activity is to extract profits in favor of the municipality.

Commercial Managing Organization - a commercial enterprise with a private authorized capital, a possible lease (for money) of municipal property, the purpose of the activity is to provide services to the population in order to make a profit.

It seems to be very similar.
We always go in cycles in the phrase from the charter of commercial management companies - "making a profit."
But after all, the municipal unitary enterprise will also be "guilty" before us in this.
However, statistics are stubborn things.
The average percentage of profitability in Russia and the former CIS countries in the field of MKD management is from 3.5% to 6%.
Moreover, both commercial and municipal enterprises are in the same statistical field.
Then what can serve as a competitive advantage of MUP over a commercial management company?
To do this, you need to consider the main problems of the management of MKD.

1. Financing
2. Frames
3. Responsible owner
4. Image of the industry

Let's see how these problems are distributed on the sides:
1. Funding for both parties is the same - you need to agree on the list and price of work with the owner, unless the municipality decides on subsidies (Moscow, Belarus).
2. Personnel - in the city and the region, the market for housing and communal services specialists is very limited, the industry is unattractive either in terms of salary or image.
So the staffing problem will be the same unless the municipality starts paying extra from the budget (reasons?!) or attracts specialists with something else (for example, service housing).
3. Responsible owner - well, this hypostasis does not depend at all on the form of ownership of the enterprise providing services to it!
In general, the topic of ownership is a topic for a separate discussion.
4. Image of the industry - I would be very interested to hear arguments that create a positive image of a management organization in the form of MUP from those people who, in a very harsh form for several years, said that people who had been working in the housing sector all their lives suddenly began to work very poorly, but if they become subordinate to the MUP, they will immediately become executive, professional and responsible.
In my opinion, the problem is not in the form of ownership, but in relation to the case.
The concern of the authorities is to form an environment of professional managers and responsible owners, and not manual control.
The concern of the owner is to order a set of services and make sure that this service is provided to him with the proper quality.
If the owner is dissatisfied with the quality of the service, he will change the contractor.
The concern of business is to provide a quality service, and provide complete and understandable information about what, how and when is done.

For reference:

In Belarus, Presidential Decree No. 461 introduced changes to some issues of housing stock management.
After the entry into force of the decree, residential buildings will be managed only by state organizations.
This decision was made on the basis of numerous complaints that came from the population to non-state managers.
If by the time the house is put into operation an association of owners has not been formed, the state will appoint its own authorized person from among the employees of the housing maintenance services and entrust him with the responsibility for managing the residential building.

But in Belarus, state organizations receive subsidies from the budget in the amount of 88% of the cost (12% are paid by residents), while commercial organizations do not receive such subsidies.
What is called look for who is not interested in losing such a significant and stable flow of money.

So let's recap:
If there are no subsidies or other benefits from state or municipal institutions, then the MUP is no different from the usual Criminal Code.

It is necessary to teach managers to manage, owners to take care of their property - this is the only way to become a civilized society.

director of the branch of SNP NZhK in the Lipetsk region
Davydov S.N.