Finances of municipal unitary enterprises. Features of the finances of state and municipal unitary enterprises

20.09.2019

Finance (from Latin financia - cash, income) - a set of economic relations that arise in the process of formation, distribution and use of centralized and decentralized funds Money. This is an economic category due to the presence of commodity-money relations and the state, since there is commodity production, the laws of value, supply and demand operate, there is an objective need to distribute the total social product and national income with the help of finance. The specificity of finance as an economic category is manifested in the fact that they always act in monetary form, have a distributive character and reflect the processes of formation and use of various funds of funds.

Enterprise finance - a set of monetary relations arising from business entities regarding the formation of funds of funds, their distribution and use for the needs of production and consumption.

As forms of manifestation of the finance of enterprises, the following can be distinguished:

relations with other economic entities in the process of formation and distribution of revenue (non-material relations):

Fines, penalties, forfeits;

Lease relationship;

Issue and sale of securities;

Team work;

Commercial lending;

Relationship with payroll workers wages;

· financial relations with their own departments. This also includes relations within production associations and relations between enterprises and their subsidiaries;

relations with the tax service;

relations with the banking system;

relationships with various insurance companies;

Relationships with government bodies.

Thus, finance is a counter-flow of funds, services, various forms manifestation of the interests of the enterprise on the one hand and the movement of means of payment on the other.

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

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

finances of enterprises and organizations that carry out non-commercial activity;

· finances of state and municipal enterprises;

finance public organizations(associations).

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

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

Not commercial organizations can be created in the form of consumer cooperatives, public or religious organizations (associations), charitable foundations, state enterprises, municipal unitary enterprises and in other forms prescribed by law.

In accordance with federal law“On State and Municipal Unitary Enterprises” dated November 14, 2002 No. 161-FZ, a unitary enterprise is a commercial organization that is not endowed with the right of ownership of property assigned to it by the owner. Only state and municipal enterprises can be created in the form of unitary enterprises. The property of a unitary enterprise is owned by the Russian Federation, a subject of the Russian Federation or a municipality.

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

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

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

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

Unitary enterprises should be distinguished from budget institutions to which state and municipal property is also transferred on the basis of the right of operational management. Despite the fact that both enterprises and institutions are created by the decision of the founder and endowed with certain property, they have different goals of creation. The institution is non-profit organization, the main objective which - the implementation of managerial, socio-cultural and other functions of a non-commercial nature. Institutions are funded in whole or in part by their founder.

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

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

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

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

State and municipal enterprises for the implementation of their production and social tasks it is necessary to use the financial resources at their disposal. In this regard, they carry out financial activities, the main content and purpose of which are determined by the mentioned tasks. The financial activity of enterprises is the performance by them, in accordance with the powers granted, of the functions of formation, distribution and use cash funds in connection with the implementation of their production and social tasks.
Financial activities are also carried out by government bodies in the sectors of the economy. It represents the performance by the named bodies, in accordance with the powers granted, of the functions of formation, distribution and use of funds in connection with the implementation of the tasks of managing the sector of the economy.
§ 2. Concept, principles and legal framework financial activities ... 271
Similar Functions executive bodies local government responsible for certain branches of the local economy.
The functions of state and municipal enterprises in the field of financial activity are expressed in following groups legal rights and responsibilities of state and municipal enterprises:
a) for planning their financial resources (own, allocated from the state or local budget, received a bank loan, etc.) on the basis of indicators, limits, targets approved by the competent authority, as well as indicators of the effectiveness of the use of federal property by federal state unitary enterprises under agreements1;
b) on the distribution and use of financial resources for the purposes of production and sale of products, the expansion of production, material incentives for employees, social and cultural goals and the creation of appropriate monetary funds;
c) to fulfill financial obligations to the state, higher authorities and banks, etc.;
d) on the distribution of financial resources between its production units and structural divisions;
e) on the implementation of financial control at the enterprise. In the implementation of state and municipal
enterprises of these rights and obligations arise legal relations with the relevant sectoral state and municipal bodies that exercise their powers in this area. These include the powers to:
a) on planning the financial resources of the relevant sectors of the economy, approving for subordinate enterprises the main indicators necessary for financial calculation of limits, economic standards, government orders, performance indicators of unitary enterprises;
b) on the distribution and use of the financial resources1 at their disposal for the implementation of centralized measures for the development of the industry and the maintenance central office;
"See the Decree of the Government of the Russian Federation of April 10, 2002 "On measures to increase the efficiency of the use of federal property assigned to the economic jurisdiction of federal state unitary enterprises" // SZ RF. 2002. No. 15. Art. 1440.
272 Chapter 11. The legal regime of state finance. and municipal enterprises § 2. Concept, principles and legal bases of financial activity... 273
c) on the distribution and redistribution of funds and savings of subordinate enterprises;
d) on the distribution of budgetary and credit resources allocated at their disposal between subordinate enterprises; »
e) on the creation and use of centralized monetary funds for material incentives, social and cultural events, the development of production, science and technology in the industry;
f) to exercise financial control over subordinate enterprises, associations, organizations and in the system of the central office. Federal state-owned enterprises are in direct relations with the Government of the Russian Federation, which also approves their charters.
In order to ensure effective management of the public sector of the economy, the Ministry of Property Relations of the Russian Federation maintains a register of indicators of the economic efficiency of federal state unitary enterprises based on industry databases of federal executive authorities1. The financial activities of state and municipal enterprises are characterized by certain principles, which are reflected in the legislation. Among them are the following.

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

As for the legal procedure for the formation and use of financial resources of state and municipal enterprises, the relationship of these enterprises in this area with state authorities and local self-government, the rights and obligations of both parties, etc., these issues are regulated a large number regulations different levels and scale. The fundamental role belongs to the Constitution of the Russian Federation, which determined the foundations of the organization of the country's financial system. In the area under consideration, the laws of the Russian Federation, acts of the President of the Russian Federation, the Government of the Russian Federation, including provisions on sectoral executive bodies2, as well as acts of the sectoral state bodies themselves, are in force in a certain part. The statutes of federal state unitary enterprises, approved by the relevant sectoral bodies, and the statutes of state-owned enterprises, approved by the Government of the Russian Federation3, are of significant importance. test questions
SZ RF72002. No. 1.St. 3.
See, for example: Regulations on the Ministry Agriculture RF. Approved by the Decree of the Government of the Russian Federation of November 29, 2000 // SZ RF. 2000. No. 49. Art. 4824.
See, for example: Charter of the Federal State Unitary Enterprise "Rosspirtprom". Approved by order of the Government of the Russian Federation of October 17, 2000 // SZ RF. 2000. No. 43. Art. 4281; Charter of the federal unitary enterprise "Directorate for Construction and Restoration Works in the Chechen Republic", based on the right of operational management (federal state enterprise). Approved by order of the Government of the Russian Federation of June 18, 2001 // SZ RF. 2001. No. 27. Art. 2788.
At the regional and local levels in relation to state (regional) and
municipal enterprises, in addition to legal acts of the federal level, there are acts
state authorities of the constituent entities of the Russian Federation and local self-government bodies (as
general and sectoral scale), corresponding to the competence of these bodies. Test questions..«*;,
Define the finance of enterprises (commercial organizations). Name their features as a link in the financial system of the Russian Federation.
What is the role of enterprise finance?
What financial legal relations arise in connection with the functioning of the finance of enterprises? What enterprises (according to organizational and legal forms and forms of ownership) participate in these legal relations?
Specify the features of financial legal relations in which state and municipal enterprises participate.
Define the financial activity of the enterprise.
Name the main rights and obligations of state and municipal enterprises, corresponding to their functions in the field of financial activity.
What are the powers of state administration and local self-government in the field of financial activities of enterprises?
What are the features of the legal status of state unitary enterprises in comparison with federal state-owned enterprises?
name legal principles financial activities of state and municipal enterprises.
What is the basis for financial planning of enterprises?
For what purposes are the financial resources of enterprises used?
With what state authorities do state enterprises enter into financial legal relations?
What does self-sufficiency and self-financing mean for enterprises?
On the basis of what legal acts do state and municipal enterprises carry out their financial activities?

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

53, 54, 55 ????????????????????

In the system of financial law, the finances of state and municipal enterprises "represent a complex institution, the norms of which are found in various financial and legal sub-sectors or institutions. For example, relations on taxation of state and municipal enterprises are regulated by tax law, the procedure for granting budget loans or credits, the flow of profit unitary enterprises as a source of income for the budget - by budget law, issues of organizing and conducting financial control over the activities of enterprises - by the institution of financial control, organization of settlements - by the institution of money circulation or currency law, etc. In addition, there are a number of legal relations with the participation of enterprises regulated only by the institution of enterprise finance: the legal framework for planning and using financial resources, the procedure for distributing profits, making current and capital expenditures, etc.
The legal regime of the finances of state and municipal enterprises is determined by the norms of the Civil Code of the Russian Federation, the Federal Law "On State and Municipal Unitary Enterprises", the Federal Law "On autonomous institutions”, RF Budget Code, RF Tax Code, by-law regulatory legal acts of the federal level, departmental regulations, regulatory legal acts of the constituent entities of the Russian Federation, acts of local governments, local acts of the enterprises themselves. For example, the Government of the Russian Federation adopted Decree No. 739 of December 3, 2004 “On the powers of federal executive bodies to exercise the rights of the owner of the property of a federal state unitary enterprise”; The Ministry of the Russian Federation for Taxes and Dues issued a letter dated December 25, 2002 “On the issue of bringing the constituent documents of state and municipal unitary enterprises in accordance with part one of the Civil Code of the Russian Federation”; the administration of the Kamchatka region adopted a resolution dated March 7, 2003 “On the establishment of the state unitary enterprise “Kamchatpromohota”; On October 28, 2002, the Governor of the Kurgan Region issued Resolution No. 246 “On the Creation of the State Unitary Enterprise “Kurganzemproekt”.
Normative determination by the state of the financial activity of its enterprises is also due to the fact that the competence of the state includes the regulation of pricing for goods (works, services) of subjects of natural monopolies and control over pricing. In the case of independent formation by enterprises - natural monopolists of prices for their products, the state establishes the ratio between allowances and wholesale or retail prices.
An analysis of the current regulatory legal acts shows that, with respect to state and municipal enterprises, the state establishes the sources of formation and directions for the use financial resources, features of accounting, reporting and control over financial activities, the composition of costs included in the cost of products (works, services), the procedure for taxation and relationships with the budget system, etc. The above circumstances indicate that these relations are classified as financial and legal, since, firstly, they are of a property nature and, secondly, they are regulated by the state, as a rule, by imperative methods. Consequently, the finances of state and municipal enterprises are the object of financial legal relations, expressed in decentralized monetary funds. The obligatory participants in these legal relations are the enterprises themselves and the state (municipal formation). Features of the object of emerging legal relations (finances of state and municipal enterprises), as well as the prevailing method of legal regulation (power orders) give grounds for delimiting the scope of financial and economic law.
In the process of financial activities of state and municipal enterprises, various legal relations are formed, due to the nature of public finances transferred to economic or operational management, as well as the financial competence of unitary enterprises. All the variety of their financial and legal relations can be divided into two groups: absolute and relative legal relations.
Absolute legal relations are formed by state or municipal enterprises with the proper (corresponding to legislation) implementation of their financial powers. For example, this is how unitary enterprises operate, exercising the rights transferred to them by the owner to own, use and dispose of financial resources; determining the cost of manufactured products; forming monetary funds (except for those whose formation is strictly prescribed by the state). The legal relations of enterprises based on the right of economic management regarding the use of the free balance of profits should also be considered absolute. The essence of absolute financial legal relations with the participation of unitary enterprises lies in the ability of the latter to exercise financial competence without objections from the owner (the state).
However, absolute legal relations are such only in the conditions of legitimate financial activities of enterprises or within the limits permitted by the state. In case of violation by the enterprise or the subject opposing it of the existing norms of financial legislation, the absolute legal relationship is transformed into a relative one. It also ceases to be an absolute legal relationship regarding the disposal of an enterprise based on the right of economic management, a free balance of profit if the state decides to withdraw this part of the profit to the budget.
Relative financial legal relations are formed by state and municipal enterprises regarding the transfer to the state (municipal formation) of a certain part of financial resources in the form of mandatory payments: taxes, fees or insurance premiums. In the financial activities of state-owned enterprises, legal relations regarding the establishment of mandatory standards distribution of profits various funds, as well as about the withdrawal of the free balance of profits to the budget.
Thus, the finances of state and municipal enterprises are the object of regulation of a complex legal institution, with respect to which various, including financial, legal relations are formed.

More on the topic § 2. Finances of state and municipal enterprises as an object of legal regulation:

Chapter 21
CHAPTER II. STATE AND MUNICIPAL FINANCES AS AN ELEMENT OF THE FINANCIAL AND CREDIT SYSTEM
§ 6. Administration of a state and municipal unitary enterprise as a subject of labor law
2.4. Financial market as an object of state regulation
§ 2. Currency transactions as an object of legal regulation
§2. INVESTIGATIVE ACTION AS AN OBJECT OF LEGAL REGULATION
CHAPTER 10. ENTERPRISE - OBJECT OF STATE REGULATION 10.1.
State regulation of SMALL ENTERPRISES FINANCE
Chapter 16. Legal regulation of state and municipal revenues
SECTION IV LEGAL REGULATION OF STATE AND MUNICIPAL INCOME
Chapter XX Legal regulation of state and municipal expenditures

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Finance enterprises (commercial organizations) -- one of the links of a single financial system. The most important feature and the importance of the finances of enterprises lies in their direct connection with material production and other production and economic activities.

Other features are expressed in the fact that this is a link in the financial system:

a) is organized and operates on a commercial basis of self-sufficiency and self-financing;
b) refers to decentralized finance (unlike, for example, the state budget, etc.).

Enterprise finance is a system of economic (monetary) relations arising from the formation, distribution and use of monetary funds by enterprises in connection with their production, economic and social activities.

In material terms, they represent a set of funds or financial resources at the disposal of specific enterprises.

These include accumulation and consumption funds, reserve, social and housing funds, material incentive funds for employees, etc. At enterprises that sell products for export and receive foreign exchange earnings, monetary fund. All these monetary funds are created in a planned manner at the expense of different sources, first of all, at the expense of own resources formed as a result of production and economic activities (profit, depreciation deductions and etc.).

Bank loans, funds allocated by a higher organization, and, in the cases provided for, subsidies from the budget and targeted budget financing, etc. (for example, voluntary contributions (donations) from organizations and citizens) can be used. They are also systematically used by enterprises in accordance with their production plans, economic and social development programs, and contracts. In the process of formation and use of financial resources, control is exercised over the production and economic activities of enterprises, over the correct use of material, labor and monetary resources in the course of production and sale of products, over the receipt and use of savings, and the fulfillment of financial obligations to the state.

The finances of enterprises not only reflect production and economic activity in monetary form, but are also called upon to actively influence the increase in its efficiency. The finances of enterprises are included in the system of finances of the corresponding sectors of the economy, which are under the jurisdiction of ministries and other sectoral government bodies.

The finances of enterprises play an important role not only in providing funds for production and economic activities, but also to a certain extent - social life each work collective, and ultimately - in the socio-economic development of the country as a whole. In addition, the financial resources created by enterprises are of decisive importance in the formation of budgetary system revenues through tax and other payments.

Therefore, the finances of enterprises are the basis of the financial system as a whole. However, on present stage due to the difficulties of economic transformation, the finances of enterprises do not fulfill their intended purpose to a large extent. When considering the concept of enterprise finance, it must be borne in mind that it covers enterprises, i.e. commercial organizations (Article 50 of the Civil Code of the Russian Federation), based on different forms property. As a result of privatization (the process of which is ongoing), due to the transition to market economic relations, most of enterprises lost state ownership.

However, not all objects are subject to privatization due to their special socio-economic role for the state and their importance in ensuring the sustainability of the economy and social stability. The finances of state and municipal enterprises are also highlighted in terms of the impact on them of the norms of financial law. This is due to the fact that they, unlike the finances of other enterprises, are included in the scope of public administration functions.

Therefore, the range of financial and legal relations arising from the functioning of the finances of state and municipal enterprises is wider. If there are financial legal relations common to all enterprises (mainly regarding the payment of taxes), state (municipal) enterprises, in addition to them, enter into other financial relations of a state-powerful nature, due to the functions of state management of these enterprises.

The finances of state and municipal enterprises as an object of financial and legal regulation are monetary relations associated with the formation, distribution and use of monetary income and savings of these entities. Being regulated by the norms of financial law, they are legal relations.

Among the financial and legal relations arising at the state and municipal unitary enterprises are legal relations:

a) for the payment of taxes to the budget and state non-budgetary funds: VAT, excises, income tax, land tax, unified social tax, etc.;

b) on payment to the budget and state off-budget funds of non-tax payments: fees for environmental pollution natural environment, part of profit, free balance of profit, etc.;

c) regarding the receipt by the enterprise from the budget of budget allocations and budget credits;

d) about the formation statutory fund and distribution of profits of the enterprise.

state and municipal unitary enterprises”, as well as Art. 114, 115 of the Civil Code of the Russian Federation, state and municipal unitary enterprises are divided into enterprises based on the right of economic management, and state enterprises based on the right of operational management. They are created on federal level, at the level of subjects of the Russian Federation and at municipal level. Accordingly, the property of the municipal enterprise is owned by the Russian Federation, the constituent entities of the Russian Federation and municipalities. Based on this, there are differences in the legal regulation of the finances of state and municipal unitary enterprises. They manifest themselves in the order of distribution of profits of the above-mentioned enterprises and, therefore, in the system of financial and legal relations arising in connection with the distribution of profits.

State and municipal unitary enterprises based on the right of economic management, in accordance with Art. 17 of the above Law, paragraph 2 of Art. 295 of the Civil Code of the Russian Federation, as well as the charter approved by the owner (state or municipality), independently dispose of the profit received). They can distribute this profit to funds in accordance with the list and in the manner prescribed by the charter of the unitary enterprise. However, in accordance with paragraph 1 of Art. 295 of the Civil Code of the Russian Federation "the owner has the right to receive part of the profit from the use of property under the economic management of the enterprise." This issue, as applied to federal state unitary enterprises based on the right of economic management, is resolved annually by the federal executive body, which has jurisdiction over these enterprises. The federal executive body annually approves an activity program for each subordinate enterprise, where, in particular, it determines a part of the profit to be transferred to the federal budget. State unitary enterprises established by constituent entities of the Russian Federation transfer part of their profits to the budget of the constituent entity of the Russian Federation on the basis, as a rule, of a special law of the constituent entity of the Russian Federation.

In addition, at state and municipal enterprises on the right of economic management by the owner ( Russian Federation, a constituent entity of the Russian Federation, a municipality) the statutory fund is formed, including at the expense of monetary funds. This fund in its monetary part should be considered as financial fund. Accordingly, the relationship between the owner of the property and the state or municipal unitary enterprise in the formation of this fund should be considered as financial and legal.

Thus, at the state and municipal unitary enterprise, based on the right of economic management, financial and legal relations arise:

a) between the enterprise and all other entities that are obliged not to interfere with the implementation by the enterprise of its right to distribute profits (absolute legal relationship), taking into account the legislation and the charter of the enterprise;

b) regarding the transfer of part of the profit to the budget;

c) between the owner of the property (cash) and the enterprise regarding the formation of the authorized capital of the enterprise.

State enterprises on the right of operational management (state enterprises) distribute their income in accordance with the procedure established by the owner of their property (Article 297 of the Civil Code of the Russian Federation). In accordance with Art. 17 of the Law on Unitary Enterprises, a federal state-owned enterprise distributes income in the manner determined by the Government of the Russian Federation, and state-owned enterprises of a constituent entity of the Russian Federation and a municipality - in the manner determined by the authorized body of a constituent entity of the Russian Federation and a municipality. At the same time, in accordance with the Procedure for planning and financing the activities of state-owned factories (state-owned factories, state-owned farms), approved by Decree of the Government of the Russian Federation of October 6, 1994 No. 11382, the profit of a state-owned enterprise is directed according to the standards established annually by the authorized body to production goals and social development. The authorized body is those federal executive bodies directly subordinate to which there are certain state-owned enterprises.

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

Thus, on state enterprises on the right of operational management (state-owned enterprises), financial and legal relations arise:

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

b) between a state-owned enterprise and all other entities obliged not to interfere with the exercise by a state-owned enterprise of its right to distribute profits according to the standards (absolute legal relationship);

b) between a state-owned enterprise and the budget in connection with the withdrawal of the free balance of profits to the budget.

The relationship between the state-authorized body and the state-owned enterprise regarding the establishment of the latter's profit distribution standards is financial and legal, since it arises, firstly, in the course of the state's financial activities for the formation and use of decentralized monetary funds, and secondly, it is regulated by the method of power prescriptions. The body authorized by the state, in accordance with the legislation, gives the enterprise power orders, expressed in establishing the obligation for the enterprise to distribute profits only in this way, and not in any other way.

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

Finances of municipal unitary enterprises. Features of the finances of state and municipal unitary enterprises

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