What can be cooked from squid: quick and tasty

Utilities tariffs are growing

The amount of funding for the industry in the country is about 230 billion rubles annually. According to official statistics, since 2000, tariffs for housing and communal services have increased by an average of 13.6 times in Russia. The level of payments for utilities averaged 75.5% in Russia, in some regions (Moscow, Tver and Voronezh regions, Karelia, Primorsky and Stavropol Territories) - 90%. Today the task is to bring this level to 100% by 2014.

Only in Moscow, for example, for the period 2001-11. gas tariffs increased 7.2 times, heating - 7.9 times, hot water - 65.8 times, rent increased 9.8 times. The growth of tariffs significantly hits the budget Russian citizens... For example, if in the early 2000s Muscovites spent about 15% of their monthly income on utility bills, now it is 25%.

Where did the money come from in their pocket

Housing and public utilities management companies make big money. To see it enough, consider specific example and make a simple calculation. Such calculations convincingly show that income from one apartment building per month can be up to 1,000,000 rubles.

First, the total amount for consumed utilities... The easiest way: an article is taken from the receipt of utility bills - the total household consumption for a particular type of service. This indicator is multiplied by the tariff for each type of service (electricity, water - hot, cold, water disposal of the total volume of cold and hot water). According to experts, the management company is obliged to transfer about 60-70% of the collected amount to service providers, which it does not always fulfill in a timely manner, advocating non-payment of payments by the population.

The calculation of salary funds is determined by multiplying the salary of one specialist by the number of employees, and dividing this amount of the product by the total number of houses served by this company.

An insignificant amount of about 5,000 rubles a month is spent on replacing light bulbs, paint, tools, planting and caring for bushes, trees, etc. Elevator maintenance depends on the type of elevator, number of storeys of the building and costs differently. Usually, according to the experts of the management companies themselves, this can cost between 35-50 thousand rubles per month. For the rest of the costs indicated in the receipt, the calculation is carried out by multiplying the tariff by the number of apartments or by accounting for square meters of housing in the house.

Next, deduct the expense amount from the accumulated income amount management company... The result will be an approximate profit, which is more than 50% of the amount from the maintenance of the house. And if a company has ten such houses, it is easy to imagine how such companies live, mainly its management. Much depends on the activity of homeowners with a competent setting of the relationship, you can find a mutually beneficial position. An approximate calculation for a month (tariffs may be different) shows that for its services an average management company receives 584,823.07 rubles from a house of 220 apartments. If the house is 330 apartment, then - 888 881.69 rubles.

Main income of management companies:

Owners' payment for the maintenance of housing, on average, a home owner pays 480 rubles a month (but the entrances are not cleaned, there are no bulbs, there are not enough wipers);
- major repairs, the average amount per apartment is 200 rubles (but the repair is actually not carried out, although the reports contain specific volumes of work);
- payment for heat resources, management companies are not interested in installing heat metering devices and take payments according to average consumption standards, and payments to heat suppliers are made through the main meter, which costs 2-4 times less for the company, the difference settles on the accounts of management companies.

Left-wing income

Many municipal authorities in the country, having some freedom in collecting funds for housing and communal services, show miracles in developing all kinds of schemes for their personal enrichment. Whole chains of fly-by-night firms are involved in this process. There are many ways to deceive.

For example, in Moscow, the most common scheme for calculating the tariff for water. Residents of apartments are charged for an increased rate of expenditure, and with Mosvodokanal, payments are made at an average rate. The difference in these amounts is usually within 3-5 times.

The next opportunity to earn left money for the communal mafia is provided by heating services. The calculation here is simple: the apartment area is multiplied first by the standard and then by the heat tariff. The main trick is in the value of the standard, which is calculated using an incomprehensible formula. And it is quite strange that its value in different regional centers and districts of the capital, but located in the same climatic zone, is different. For example, in Zhukovsky the standard is 0.03, Alabino - 0.009, Shchelkovo - 0.015. According to such calculations, sometimes Muscovites pay for heat, like residents of the Urals.

Some utilities steal on electricity bills. Utilities take off the meter data and issue an invoice, which the resident pays. After several months, residents receive a notice of the recalculation of the tariff and a request to pay for the energy already paid for in fact. For example, Muscovites receive such notifications at the beginning of the year; as a result, they overpay 50-80% for electricity annually.

There are often cases when an article for payment for use adjoining territory enter non-existent expenses such as garbage disposal, a whole cart of such "trifles" is collected. Quite a lot of money is running up and for such overpayments for "trifles". On average, a family of three in the capital living in an ordinary apartment of two rooms annually overpays for an additional two months. The fact that all payments of the population to the housing and communal services system do not reach their destination is evidenced by the official figures: the depreciation of housing is about 20%, network engineering- 42.5%. At the same time, experts say that funds in Russia are worn out by 70 percent or more. In some regions, this figure is 90 percent or more. The reason for such a terrible state of communications is the result of theft and corruption in this industry.

A few days ago in Ufa, a communal conflict became public - several management companies (MC) staged an rally against one of their competitors.

“We went out into the streets so that the authorities and people would learn about the communal raiding taking place in the city,” says Georgy Rossberg, director of one of the Ufa management companies that suffered from lawlessness... - Our competitor brazenly seizes houses, using gangster methods. Bribes debtors (for a fee of 100 thousand rubles, they persuade other residents to change the Criminal Code) or impudently falsifies the minutes of general meetings. Moreover, he collects money from people, but does not transfer it to service providers. Only pays for legal claims. The company has a debt of more than 100 million for heat alone, but the resource people do not want to bankrupt it, otherwise they will not receive anything at all. When tenants start complaining about poor housekeeping, they are told: "Aren't you afraid that a brick will fall on your head?" As a result, everyone is intimidated: tenants, employees of management companies ... Once people came to our office with knives and masks. It feels like the gangster 90s are in the yard again ”.

Patience has run out ...

Last week, another communal conflict broke out. 500 residents of Vyborg, Leningrad region went to a rally against the actions of their management company.

“The management of all the houses of the city and its environs was acquired by the only management company. What she wants is what she does. This is a state within a state, - says "AiF" Sergey Khudyaev, head of the Center for Public Control of Housing and Communal Services of the Leningrad Region.- Moreover, with the support of local authorities, the companies were transferred heating network, it allegedly became a "resource-supplying" organization and set its own tariff for heat to the townspeople.

I remember that recently the inhabitants of one of the settlements in the region decided to abandon the poorly working Criminal Code. We found a company with a good reputation in the neighborhood, got the go-ahead from its head ... We drew up the minutes of the general meeting of the owners, and he suddenly refused: “They called me, threatened ... They told me not to meddle in someone else’s territory ...”

Where does the money go?

What are all these fights without rules for? For the money, of course (see infographic). Residents of only one multi-storey building pay 1-1.5 million rubles for housing services. in year. Where does this money go?

The constant growth of housing and communal services tariffs, non-transparency of tariffs, low quality of services provided, poor maintenance of entrances and even drunken plumbers - these are the main complaints of residents to their management companies.

Most of the houses in Moscow are serviced by the Zhilischnik State Budgetary Institution, but in the Moscow region the market is not consolidated - dozens of management companies operate here, which tenants are attracted under a contract. They provide a whole range of services - from heating an apartment to installing a playground. The Village asked an employee of the management company to explain how the business actually works.

About unfinished new buildings

I work for a management company in the Moscow region. De facto, our company is affiliated with the developer, we work mainly with new buildings and are engaged in issuing keys to the owners. Usually houses in new buildings are rented unprepared. A fairly common occurrence is the absence, for example, of fire hydrants on the floors or something else that people cannot notice. In essence, this creates a threat of an emergency.

We give the residents the keys prior to the commissioning permit on the terms that they will hold there construction works but not live. Therefore, builders who make repairs in the neighboring one can live in some apartments. The doors are flimsy: you can knock out with your foot. And women of easy virtue come there, anything can happen. Once the owner came to the apartment, and her door was broken open and someone's underpants lay in a conspicuous place.

When residents take over the apartment, they sign the acceptance certificate. But in practice, when an apartment is accepted, all the shortcomings are not visible. For example, a balcony leak can be detected when it starts raining and cold. It was such that everything was frozen inside the balcony of people, ice formed, but they had already signed the act, so they could not present anything. Upon delivery, there may be no seal on the plastic balcony doors, then they do not close completely or begin to whistle. Over time, the resident notices this, but our answer is this: if he signed an act on the absence of claims for construction deficiencies, then he needs to contact the manufacturer. Once this deed is signed, it is the company's policy to withhold any claim from the tenant in any way. It happens that the tenants are right, but we find a reason either to delay the process, or for a complete refusal. We have to respond to the request for two weeks, but in fact the answer may come in a month - it is just that it is issued retroactively.

We have an agreement with the developer to issue the keys. We issue them on condition that an advance payment is made four months in advance (about 15–20 thousand rubles), the passage of construction control and approval of the electrical project with the management company. Although de jure, they are not obliged to do this - it's just siphoning off money. But the developer and I prescribed the following conditions in the contract: if people do not want to pay, we send them to the developer. And the developer says that he handed over the keys to the management company. It remains to decide the case through the court. And who needs it if the trial is going on for about two or three months? Nobody bothers with it.

As far as I know, each developer has its own affiliated management company. This is how money does not flow to another place. If the company is not related to the developer, then it simply will not accept such a house, because often after the builders there are jambs that are visible to technical specialists.

According to the law, the developer appoints a management company, but after a certain period of time, the local government must hold a competition to select a new one, and then it must hold a meeting of owners. But usually no competitions are held. When the management company realizes that there will be enough votes for it, some loyal resident arranges a meeting.

Where do utility bills actually go?

Deductions made by tenants are divided into utility bills and payments for the maintenance and repair of the housing stock. In the Moscow region, in general, utility bills are one of the highest in the country. The management company is the operator of payments, and money is directly transferred to it for the maintenance and current repairs of the house.

Utility bills go through the settlement center. Residents pay there, then they go to the management company, and it already transfers money to resource supplying organizations. Water and electricity meters are not installed in all apartments. If the meters are not installed, then people pay according to certain tariffs. But the point is that the general house counters work and count how much is charged for the house. A resource supply company that supplies a house, for example, heating, requires money for this meter, but they collect it all the same at tariffs. It turns out that people without meters spend more, they pay not only for their apartment, but also for general household needs. Often one amount is charged for them, but in fact it does not correspond to reality. Residents cannot verify this on their own. They, of course, can write to the inspection, but in order to get to the bottom of this, you need to ask the right questions.

Tariffs for maintenance and current repairs are set by the local government, and tariffs for utilities are set at the level of the Moscow region. Rates depend on the number of lifts in the house and other factors, but on average are about 40 rubles per square meter... If you multiply this by the area of ​​the house, then you get a lot of money. In theory, all this should be kept in perfect condition. And we have developed, let's say, legal nihilism: not all people know, not everyone wants to delve into the legislation and find out how it should be. Elementary: on the facade of the house, if it is tiled, there should be no chips. If there is a chip, the tile must be urgently replaced or repaired. But before that, no one really cares, although this is a lot of money. If all this money really went to maintenance and repairs, then the houses would be almost golden! By the way, we do not receive money for major repairs. They go to the regional fund overhaul.

About a thousand complaints and sweets for the housing inspection

The company has a general director, deputy general director, customer service department, accounting department, legal department, engineering service. The service has a person responsible for a specific area, where he controls all work and issues wages to workers. Since guest workers, as a rule, do not have bank cards, they are given everything in their hands. I haven't seen it myself, but I think that the managers also keep something for themselves.

The police and the Federal Migration Service are closely monitoring us, so we will definitely take people who have a work permit so that everything is legal. Sometimes plumbers get drunk. This is a widespread problem, and residents complain about it, and the answer is standard: a check was carried out, the facts stated in the statement were not confirmed.

In general, residents very often write to the State Housing Inspectorate. But the GZI inspectors are divided into districts. In our area there was a certain inspector with whom we had a good relationship: to drink tea, to feed with sweets. Therefore, we knew in advance why and where they would come with a check. Then the violations were either quickly eliminated, or there was some legitimate reason for excuses. For example, an announcement is posted that construction work is being carried out at this entrance. Once the work is being done, they cannot be held accountable for imperfections. The management company, of course, monitors its employees, but not much - they simply turn a blind eye to some jambs.

There are several categories of residents. There are crazy people who write to the inspection on every occasion. There are quite literate, savvy residents - they try not to conflict with these. Usually their claims are dealt with first because they are relevant. If not corrected, then the management company can be fined. For several violations, the license can be revoked. We had one resident who came and just yelled at us. We gave him a chair - he jumped on it so that the chair broke. At the same time, with neighbors, he behaves very adequately. Other management companies try to lure such residents over to their side when they compete for a particular house. But the bulk is passive. They just pay and pay.

There are many complaints: about 2 thousand a month. Then they are distributed among departments. If they do not complain somewhere above, they do not really react to these messages. For example, residents send a bunch of complaints about incorrect charges. Not everyone knows that if they do not give water for more than 24 hours, then you can apply for recalculation. But for this you need to draw up an act - this is spelled out in the contract with the management company. Accordingly, if a resident asks someone from our organization to come and draw up an act, then it is not in our interests and no one comes to him. But residents find a way out: they gather in a group of several apartments, draw up an act, sign, and then send this claim to the management company and the housing inspection. Often they write that employees do not respond to requests, they turn in a boorish way, but we do not even look at this.

There are also enough courts: there is a regular meeting once a week. Usually tenants sue on all sorts of trifles such as recalculation, but in most cases they lose the courts, because they do not have enough invoice. But there are also larger cases, which are usually resolved before the trial, sometimes they involve the security service.

On the squeezing of houses and relations with the authorities

Despite all the problems, it is very difficult to change the management company. Residents cannot organize themselves: everyone works, and everyone does not care. One or two people from each house are consistently scandalous. They, of course, try to do something, but no one reacts.

At the same time, the competition between management companies is very high.
In Moscow, almost everyone is occupied by the Zhilischnik State Budgetary Institution, so they certainly have no option to wring out at home. There is a small percentage of new buildings, where you can still go, but only by agreement with the prefecture. In fact, all the houses in our area are secretly divided. Most often, the local government has some kind of friendly management company that takes some of the houses for itself. The local government cooperates more closely with the housing inspectorate - if you wish, you can prevent the management company from working, and offer another one to its house. To do this, it is necessary to hold a general meeting of apartment owners. But it is very difficult to organize it.

It's like a pre-election race. There is black PR, when a competing company starts throwing flyers with the text like "your management company is terrible, why do you need it" - they spend a lot of money on it. Others come to the residents and ask what they are not satisfied with, they quickly eliminate everything, and then ask them to vote. They vote. Our management company squeezed others' houses in this way, and they tried to squeeze them out of us.

In relations with the authorities, quid pro quo is common. When the management companies are in conflict with each other and the local government takes sides, then the management company, on whose side the local government, is right. Officials, in turn, may ask on the eve of the elections to disrupt the campaign for the conditional Vasya Pupkin, and the janitors disrupt. Sometimes a rally needs a certain number of people from the company or for all sorts of holidays, for example, on May 9. Our practice is that for every holiday gifts are delivered to the departments of the local government. This is a good bottle and a box of chocolates - they are massively purchased and donated (in fact, for the money of residents, but written off for other expenses).

It is better not to argue with the authorities. Once every two to three weeks, the mayor holds a meeting with all housing and communal services, including management companies. There he hands out cuffs. If the scale of the problem is large and there are claims from the Moscow region, then the developer's representative will agree.

Millions of profits

The net profit for the year is about 40 million rubles. But in the final reporting, everything is not shown: the money is simply written off for certain work. As a result, it shows 10-15 million less. Our legislation in this sense is imperfect: the management company shows the total income and total expenses, and the distribution of income and profit is not visible.

To write off part of the money, order different jobs... But they are carried out only partially - for example, it can be work on the improvement of the territory: all the same, residents will not understand how much land they bought and what kind.

The management of the management company receives a lot, but from the outside everything looks modest. As far as I know the salary general director is about 500 thousand rubles. Heads of departments receive about 300-350 thousand rubles.

The management company also makes money on agency contracts with builders. Since we serve new buildings, at the entrance to the office there are always many distributors of construction organizations who offer their services. But in fact, these are clingy Tajiks who come and say: “Let us make a cool renovation for you, now I’ll show you the pictures”. The smartest companies conclude an agency agreement with us on the following terms: if they have a client, the company transfers us 15–20% of the contract amount. In return, they get access to the company's office and can intelligently suck up to the residents who are sitting in our waiting room.

A large number of people from big cities live in apartment buildings, which need to be kept in proper condition and regularly renovated. Homeowners' associations, owners or management companies (MC) may be responsible for the management of apartment buildings. Each of the organizations mentioned has its own budget, which includes all expenses and income. In this article, we will talk specifically about the income of the management company.

Management company income Is a combination of the following payments:

1. monthly payments of owners for the maintenance and management of the house, recorded in receipts;
2. payments from activities as intermediaries: resource supply organizations (RSO) charge management organizations remuneration as agents collecting funds for payment of utilities from owners;
3. payments from owners for the installation of plumbing, broken through their fault, or for additional repair work in apartments;
4. payments from tenants of premises (including non-residential ones): basements are often rented in houses.

The Tax Code stipulates that the allocated targeted financing is not the income of the management company, it can be:

• payments of owners for overhaul of an apartment building;
• budgetary funds, the purpose of which is the management of houses.

The management company is a commercial organization, therefore, its activities can be encouraged by cash payments.

The management agreement regulates the amount and procedure for receiving such remuneration, usually the company itself calculates them for itself: it withholds a set percentage of the total amount of payments (but not more than 10% of the total tariff for the maintenance and current repairs of the house).

In list expenditures companies distinguish the following.

1. The cost of renovation work in residential premises.

The owner of the apartment has water supply risers, ventilation, heating and gas supply systems, which are common building engineering equipment, which the management company must keep in good condition. If it was broken, then the organization will also carry out the repair (and this is an expense item not related to utility bills).

• Discounts on utility bills: to whom and in what amount to provide

Responsibilities of the management company:

• ensure the normal operation of the heating system;
• check the operation of the ventilation system;
• monitor the safety of gas supply and work gas stoves indoors;
• create conditions for the proper functioning of sewerage and water supply systems;
• ensure the normal condition of the walls of the house, repairing them as needed.

1. Maintenance costs

The common property needs timely repairs. Homeowners pay monthly fees for events of this kind, such as replacing engineering equipment. Each item has its own line in the receipt.

The management company is obliged to perform the following actions:

• to carry out the correct operation of the fire protection system;
• monitor the safety of rooms with gas stoves;
• keep the risers of the water supply and the sewerage system in working order, ensuring their regular operation;
• monitor the functioning of the heating system, eliminating malfunctions and accidents in time;
• repair the roof of the house (small repairs can be carried out in good weather; to replace the roof, half of the amount - maximum - can be taken from the money for current repairs).

1. Expenses for the maintenance of the entrances of apartment buildings

ZhK notes that elevators, garbage chutes, entrances, mailboxes should be kept in proper condition by management companies.

The management company must carry out activities to organize the following works:

• every day, sweep the litter on the first 2 stairwells and all areas in front of the garbage chutes;
• wash the floor in elevators every day;
• check structural elements at the entrance for faults;
• insert new glass into windows / doors in place of broken or damaged ones;
• make sure that the temperature at the entrance is at least 16 ° C;
• disinfect the garbage chute once a month;
• to clean monthly on landings and flights of stairs.

1. Expenses for the maintenance of the local area

The land adjacent to the apartment building is called the adjoining territory. It needs to be refined, namely:

• planting greenery on the site located next to the house;
• landscaping it.

Overhaul - as a separate item of expenses - is carried out at the expense of the owners of the premises (Article 154 of the RF LC), but any management organization can receive state support (in cash) for its implementation.

1. Material expenses of management companies

• purchase of raw materials, household supplies and inventory, without which it is impossible to provide services to apartment buildings;
• payment for utilities of the office of the managing organization;
• rent non-residential premises management company or depreciation charges;
• transport services;
• other.

• Owners of non-residential premises and the management company: the basics of harmonious relations

What does the estimate of income and expenses of the management company consist of?

The estimate of income and expenses is a financial plan with data on the income and expenses of the management company for the selected time period.

The budget of the management company includes its obligations in relation to the owners, as well as:

1. RNO deductions for the provided utilities;
2. expenses for the maintenance of apartment buildings and territory;
3. expenses for the renovation of a residential building;
4. expenses for the maintenance of the Criminal Code itself (salary, utilities);
5. overhaul costs.

When making an estimate, you need to indicate the expenses and income of the management company, taking into account the area of ​​the building, the total number of premises, etc.

Apartment owners can receive this estimate by making a collective request to the management company to get acquainted with it. The company has no right to respond with a refusal to the owner or owners who made a request.

Income of the management company and pricing of services

The amount of payment for the maintenance and repair of a house is based on a certain list of works and services.

1. The management of an apartment building includes:

• planned supervision, control of technical condition, maintenance and repair of facilities that were transferred to management, within the framework of existing regulatory and technical regulations;
• inspection of facilities to determine their technical readiness for use (including seasonal operation) and the establishment of the need for current or major repairs;
• planning of works on the maintenance and repair of objects;
• planning of financial and technical resources;
• regular quality control of services and work of contractors; supervision over the fulfillment of contractual obligations;
• financing of works and services of contractors (participants in the process of production of works, services) within the framework of concluded contracts and taking into account penalties for inadequate quality of their performance;
• maintenance of technical documentation for the objects transferred to management;
• work with the population: consideration of appeals and complaints about the quality of service;
• accepting applications from residents of the house;
• implementation of contractual and legal activities;
• organization of work on the reception, calculation and accounting of payments from tenants and owners of premises, collection of arrears on payments, including utilities, in accordance with the concluded contracts for the supply of utilities.

1. The maintenance of the common property of an apartment building includes the following obligations:

• on the sanitary maintenance of the household (cleaning zones common use, adjoining territories, deratization and disinfestation; fire-prevention measures);
• for the care of elements of external improvement;
• for the removal and disposal of solid household waste;
• for the maintenance of residential buildings (organization of partial inspections of the elements of a residential building, elimination of minor faults both during their implementation and at the request of residents);
• for maintenance, examination and diagnostics of elevators;
• preparation of an apartment building for operation in the spring-summer and autumn-winter periods;
• for maintenance, inspection, adjustment and commissioning of engineering equipment systems that serve more than one living space: ventilation, cold / hot water supply, sewerage, central heating, power supply;
• maintenance and cleaning of chimneys, gas ducts and ventilation systems;
• for maintenance, technical diagnostics and inspection of gas supply systems that are part of the common property and ensure the operability of equipment for more than one dwelling (this does not apply gas equipment located in apartments: tiles, gas water heaters);
• for the care of green spaces.

1. Maintenance. Utility costs are regulated by the norms adopted at the city level. The price for the implementation of the services of the management company is set together with the owners of the house, most often it is 5–8% of the cost of maintaining and repairing an apartment building.

Utility bills are calculated according to a single receipt drawn up in the prescribed form. The owners transfer the rent to the account of the management company, which is already in contact with the utility bills center, concluding an agreement on the calculation and collection of payments from the owners of the premises. The management company also owns the rights to the utility billing program. The barcode of the receipt gives the accounting department all the information about the movement of money and data about the owner. The agreements with the RNO provide for remuneration for managing organizations, the money for this is allocated from the funds of the owners.

Income of the housing and communal services management company in the form of subsidies

The state provides one-time subsidies, their intended purpose is to reimburse the costs of maintaining communal (social, energy, customs and other) infrastructure facilities, this money cannot be used for any other needs.

To receive funds, you need to conclude an agreement between the management company and the Ministry economic development RF. It prescribes the size of the subsidy, the time, the intended purpose of the payment, as well as the time frame when it is necessary to submit reports on the expenditure of funds, etc. attaching to it documentary evidence of the need for overhaul.

There is such an option as subsidizing the overhaul of the house. To receive financial payments from the state for this expense item, an organization must meet the following requirements:

• there should be no debts to the state;
• the decision on the need for major repairs must be made by the owners at the general meeting;
• the management company must conduct an examination of the technical condition of the house, the conclusion of which will contain information that a major overhaul is necessary.

The state provides subsidies if certain capital repairs have been completed, namely, if:

• destruction of the supporting structures of the house;
• damage after an emergency (fire, flood);
• deformation and collapse of structural parts of the house.

Tax accounting of income in the management company

Since the management company is a commercial organization, it is obliged to make tax payments. The main ones at the moment are the following.

1. VAT

In the letter of the Federal Tax Service of Russia dated March 15, 2013 No. AS-3-3 / 904, it is stated that the implementation of utilities provided by management organizations serving intra-house engineering systems, will not be subject to VAT if:

• utilities purchased from utility companies, electricity suppliers and gas supply companies;
• the management company provides services at the cost at which it purchases them from organizations of the housing and communal complex.

According to the Tax Code Russian Federation works (services) for the maintenance and repair of common property in apartment building, which are carried out by the forces of management companies.

Example... The following incomes of the management company will be subject to VAT:

• commission in the amount of RUB 25,200, including VAT RUB 3,844.06;
• payment for house maintenance services in terms of the difference between the prices for purchasing services from organizations of the housing and communal complex and the price of selling these services to the owners of an apartment building;
• service fee for maintenance, because they were carried out by a non-specialized organization, in the amount of RUB 75,276, including VAT RUB 11,482.77.

The register for calculating the amount of VAT payable to the budget for the maintenance of an apartment building is shown in the table.

In total, VAT was charged on the sale of services in December 2016:

(RUB 3,844.06 + RUB 11,482.77 + RUB 3,545.50) = RUB 18,872.33

The amount of VAT accrued on sales is reduced by the amount of VAT accepted for credit to the budget, as performed by contractors repair work... In total, they performed work in the amount of 82,163.75 rubles, including VAT of 12,533.45 rubles.

Consequently, in December 2016 the amount of VAT payable to the budget will be:

(RUB 18,712.33 - RUB 12,533.45) = RUB 6338.88

2. Income tax

Article 247 of the Tax Code of the Russian Federation states that profit tax in domestic organizations will be profit, which is calculated as the difference between the income received and the expenses incurred.

The income of the management company for tax purposes is the payments presented to the owners for the maintenance of the house, current repairs and utilities received from the owners of the premises within the framework of the management agreement for the apartment building, plus a commission.

Targeted financing is not the income of the management company, if they are kept separately.

Expenses for tax purposes include documented and justified expenses (paragraph 1 of Article 252 of the Tax Code of the Russian Federation) of the management company in the course of managing the house. This includes the costs of paying for the services of RNO and contractors, the costs of managing the house (salaries of employees of the management company, deductions to non-budgetary funds, depreciation, etc.).

When calculating income tax, VAT is deducted from the income of the management company, which is charged on the sale of services.

• 5 steps to profit from renting out common property

Expert opinion

How to legally reduce the tax base of the Criminal Code

Fedorov Yu.F.,

Candidate of Law, Lawyer of the Federation Council of the Russian Federation, expert of the magazine "Services in the field of housing and communal services"

Clause 1 of Article 346.15 of the Tax Code of the Russian Federation states that in the case of using the simplified tax system, the income from the sale of goods, works, services, the sale of property, property rights and non-operating income determined in accordance with Articles 249 and 250 of the Tax Code of the Russian Federation are taken into account as part of the income of the management company.

According to article 249 of the Tax Code of the Russian Federation, the income of the management company from the sale includes the proceeds from the sale of goods, work, services, both of its own production, and those acquired before that, proceeds from the sale of property rights.

Sales proceeds are calculated based on all receipts that are associated with settlements for goods, work, services or property rights sold, expressed in cash or in kind.

The financiers concluded that the amount of payments by homeowners for housing and communal services in the event that they were credited to the company's account should be taken into account as part of its income, that is, these are the income of the management company in its pure form.

However, they provide advice on how to avoid this. The management company must conclude agency agreements with the owners on the basis of paragraph 1 of Article 1005 of the Civil Code of the Russian Federation. And then subparagraph 9 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation comes into play, which states that in order to determine the tax base, it is not necessary to take into account the income of the management company in the form of property that the agent received in connection with the fulfillment of obligations under an agency agreement or on account reimbursement of costs incurred by the agent for the principal, if such costs are not subject to inclusion in his costs on the basis of the contract. The mentioned income does not include agency fees.

In the event that the management company has drawn up such agency agreements with tenants even before the conclusion of transactions with companies that perform household work and provide utilities, then in fact, only agency fees can be taken into account in its income.

How the income of the management company is taken into account on the simplified tax system

The managing organization applies the simplified tax system. Accounting for payments for housing and communal services received from homeowners for tax purposes will depend on the taxation object chosen by the company: “income” or “income minus expenses”.

Let's look at each of the options in more detail.

Option 1. Object "income"

Payments for public utilities (light, hot and cold water, garbage disposal, etc.) that go to the account of the management company are the income of the management company, which will be taken into account when determining the tax base. This is due to the fact that, in accordance with paragraph 1 of Article 346.15, Articles 248, 249 of the Tax Code of the Russian Federation, payers on the simplified tax system take into account in income the proceeds from the sale of goods (works, services), both of their own production and those purchased before. And the revenue is determined on the basis of all receipts that are associated with settlements for the goods (work, services) sold or property rights, expressed in monetary terms and (or) in kind.

Option 2. Object "income minus expenses"

The management company reflects payments for utilities both in the item "income" and in the item "expenses", since they are transferred to organizations that provide these services (subparagraph 5 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation).

• Why It's Time for You to Accept Online Utility Payments

Expert opinion

How the income of the management company is accounted for if utilities are provided under an intermediary agreement

Elena Popova,

State Adviser of the Tax Service of the Russian Federation, I rank

The legislation does not prohibit the management company from providing public services in other ways, including the use of intermediary contracts. This is due to the fact that the management agreement for an apartment building is concluded on the conditions that are specified in the decision of the general meeting of owners (paragraph 1 of Article 162 of the RF LC). And the Housing Code does not require the management company to independently perform all services and works under the contract. And the ways of implementing the functions of managing an apartment building are not spelled out in the legislation either. Consequently, the parties have the right to establish them directly in the contract (Article 421 of the Civil Code of the Russian Federation).

The easiest way out is to conclude an intermediary agreement, which is regulated by chapters 49, 51 and 52 of the Civil Code of the Russian Federation (order, commission, agency service). Then the management company is responsible for providing residents with public services, becoming an intermediary between them and the RNO.

But the income of the management company, received by intermediaries from customers to fulfill obligations under intermediary agreements, does not increase the tax base for the single tax (subparagraph 9 of paragraph 1 of Article 251 and subparagraph 1 of paragraph 1.1 of Article 346.15 Tax Code RF). Consequently, when the management organization provides the households with utilities under an intermediary agreement, only intermediary remuneration is included in the calculation of the tax base (paragraph 1, subparagraph 1 of paragraph 1.1 of Article 346.15 of the Tax Code of the Russian Federation). Similar comments can be found in the letters of the Ministry of Finance of Russia dated 10.02.2014 No. 03-11-06 / 2/5152, dated 26.06. 2013 No. 03-11-06 / 2/24269 and the Federal Tax Service of Russia dated 13.07. 2010 No. ШС-37-3 / 6577.

Illegal income of the management company

Today, there are a huge number of schemes for deceiving taxpayers by municipal authorities. Often, in order to carry out an illegal event, not one, but several one-day companies are created, through which the illegal action is carried out. So, in the capital, the most popular method is the calculation of the water tariff. Residents of the apartment receive a bill for the increased spending rate, and with Mosvodokanal, settlements are made at the average rate. These amounts differ, as a rule, 3-5 times.

Another illegal scheme: calculation of heating services, when the area of ​​an apartment is multiplied first by the standard, and then by the heat tariff. The problem is that the value of the standard is calculated using an incomprehensible formula, and in different regional centers and districts of Moscow, which are in the same climatic zone, it also has discrepancies. This option is also common.

There are fraudulent manipulations in the calculation of electricity: a resident pays an invoice according to a receipt, which indicates the meter data taken by utilities, and after a while he receives a notification informing him about the recalculation of the tariff, as a result of which the citizen is charged with the need to pay for the electricity that he already paid. So, in Moscow, such receipts are sent out in the first half of the year, and every year residents overpay from 50% to 80% for electricity.

Often, the payment for the use of the adjoining territory includes expenses that simply do not exist. These can be very small amounts, for this reason a person does not even want to understand and spend time figuring out the appearance of a new item in the receipt, but in the end, the overpayment turns out to be significant. According to statistics, a family living in Moscow in a two-room apartment and consisting of 3 people overpays an additional 2 months every year.

7 ways to increase the income of the management company

Method 1. Relevance of meter readings

• to ensure the convenience of transferring readings for residents when payment is made: by phone, via a message to a mobile / mail or personal account;
• remotely read the meter readings;
• automate the actions of controllers during planned rounds of the housing stock (provide them with mobile devices that transfer data to the information system automatically).

The more options that may be convenient for residents, the higher the chance that readings will be submitted on time. Consequently, the sooner a person receives a receipt for payment (before the time the penalty begins to accrue), the more likely it is that he will pay it on time.

Method 2. Relevance of accounting parameters

Registration data of residents, the state and characteristics of the housing stock, lists of beneficiaries - the basis for correct calculation and calculations with an accuracy of “up to the day”. If you store the history of data changes, then you can carry out recalculations automatically and as accurately as possible. To be able to do this, the settlement system must maintain operational communication with the databases of the passport office, housekeeping, social security, then it will be possible to correctly calculate the income of the management company.

Method 3. Accurate calculation of the volume of services provided

The additional income reserve is the possibility of the settlement mechanism of the program that provides settlement and information services to residents. The program should:

• make calculations different methods(according to standards; according to individual, general and apartment-wide metering devices; according to the average value);
• take into account changes in the calculated values ​​in the middle of the period (for example, the number of prescribed ones);
• automatically carry out complex calculations (for example, half a month according to the standard, and half - according to the metering device) and multiple complex recalculations (overlapping recalculations for different reasons);
• ensure the historicity of the calculation parameters, their "binding" to dates, accounting for actual consumption units for automatic recalculation back for any period of the system operation.

Method 4. Receipts for payment of services

The receipt is the result of the system's work on processing all data and making significant calculations. In order for the payment to arrive on time, you need to promptly inform the tenants about the cost of the services provided. You can notify residents about bills for housing and communal services by delivering receipts to the mailbox, by e-mail, or informing them about the need to independently generate a notice in your personal account on the organization's website. The task is to simplify the process of receiving a receipt by the tenant as much as possible, to make it more convenient for him, so that the citizen can again make payment on time.

Method 5. Wide possibilities of accepting payment for services

The more options for accepting payments from the population, the higher the collection rate Money... It is ideal if there are mechanisms such as cash and non-cash payments at the cash desks, payments through agents (payment systems, banks) and the Internet (Internet acquiring). Then each payer will be able to choose the most convenient option for himself.

Method 6. Debtor Relations

To solve problems with receivables, work with debtors should be automated, this can be done by accessing the common system base and automatically changing parameters (debts, payments, cases, etc.) for each debtor. Alternatively, you can organize SMS mailings and connect auto-dialing - this is an inexpensive but effective method of working with them.

Method 7. Settlements with suppliers for the consumed volume of services

It is possible to reduce losses due to the accuracy in settlements with suppliers and the accuracy of charges (the management company is confident in how much the tenants consumed and how much was received from the supplier). The invoices issued by the supplier of housing and communal services must correspond to the volume of services rendered to the population and legal entities consumed in fact. The settlement and information system must have the functionality for dividing funds by suppliers and settlements with them.

This organization represents entity(it can be of any organizational form) or an individual entrepreneur, ensuring the proper management of an apartment building.

Reasonable management is aimed at ensuring the safety of residents, making their living as comfortable as possible, and providing them with high-quality housing and communal services. Managing organizations must maintain common house property, resolve issues related to its use.

The activities of management companies are regulated by the Housing Code of the Russian Federation. The rules according to which their work is carried out were approved by the Decree of the Government of Russia on May 15, 2013.

Income of housing and communal services management companies

The profit of the management company consists of several categories.

Separately, it should be said about the overhaul. It is paid by the owners of premises in an apartment building (). The state can provide financial support Homeowners' associations, management companies, housing cooperatives for capital repairs.

Other material costs

This type of budget includes the following sections:

• purchase of raw materials, household supplies and other equipment that is necessary when providing services to apartment buildings;
• utilities that are consumed by the office of the managing organization itself;
• lease of non-residential premises used by the management company or depreciation charges;
• transport and other types of services.

Income and loss estimate

This document is clear, according to which incomes and expenses will be deducted to the budget of the management company. An estimate is one of the simplest financial plans.

The management company is obliged to fulfill a number of requirements to the owners of residential premises. These responsibilities are clearly stated in the agreement between the tenants and the organization.

The estimate clearly spells out all the items (corresponding to the responsibilities) that lead to the expenditure and revenue side of the budget. When drawing up an estimate, the area of ​​the entire house, the number of residential and non-residential premises are taken into account. The estimate includes the following items:

• Payments to resource supplying companies. Between the managing organization and these companies is concluded. Based on it, the payment amount is calculated.
• Expenses related to the maintenance of common property- this includes work on cleaning the adjacent territories and common areas (elevators, entrances), preparation for winter period time, etc.
• Home renovation costs- payment for the services of contractors carrying out repair work.
• Expenses related to the operation of the management company itself... This item includes material expenses in the management company, deductions for wages and other social needs of employees, depreciation of various equipment used by the management company, and other expenses that are associated with the provision of home maintenance services.
• Overhaul costs- payment for the services of contractors performing overhaul.

The management company must provide an estimate at the request of the homeowner. It will be better if the tenants contact the management organization collectively.

The procedure for granting subsidies

The state provides subsidies that are aimed at reimbursing the costs associated with the maintenance of communal (social, energy, customs and other) infrastructure facilities.

Subsidies are provided at a time, they can only be used to recover damages... The provision of funds is based on an agreement concluded between the management company and the Ministry of Economic Development of Russia.

The agreement specifies the amount of the subsidy, the time of payment, the purpose, the deadline for submitting reports on the use of funds, etc. In order to receive the subsidy, the management company must submit the relevant documents to the ministry.

There is a subsidy for home renovations. Management companies can receive subsidies for its implementation. To do this, organizations must meet the following criteria:

• companies shouldn't have;
• the decision on the need for overhaul must be made by the owners at a general meeting;
• conducting an examination of the technical condition of the house, where the conclusion will say about the need for major repairs.

Subsidies can be provided only in the case of performing certain overhaul works:

• contractors must repair the destruction of the supporting structures of the house;
• it is necessary to repair damage after emergencies (fires, floods);
• remove deformation and collapse of individual structural parts of the house.

Managing organizations must send a written appeal to the MU DMIB with documents confirming the need for major repairs, and wait for the issue to be resolved.

Maintaining the budget of a managing organization is an important activity that accountants conduct. All companies provide reports, pay the corresponding taxes.

The documentation, the revenue and expenditure side of the budget are checked by the tax office, therefore it is necessary to comply with all the rules for maintaining the budget.

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