August 2015, № 8 (183)

Yarullin R.R. REVENUES FROM THE LEASE OF MUNICIPAL OBJECTS OF UNINHABITED FUND AND RESERVES GROWTHLease relationships recognized basic form of the use of property that could generate significant income to the budget. However, income from the rental of non-residential premises represent a small share of the sources of the city treasury, overseen by the Office of the municipal property, so this issue is of particular relevance. The name of the payment does not correspond to its essence, but points to the tangible form they use objects, which in practice is rented only in the form of non-residential premises, hence it is advisable to call it rent for the use of non-residential premises, c. nstitutes the treasury of the city district, and presented as cash payment wearing onerous and the equivalent nature of the use of the property. The mechanism of payment is a complex indicator, depending on many factors. Factors increasing the budget revenues were growing: lease agreements with market board and a list of methods for determining it; putting into use of the sublease, activate claims work to recover the debt and the introduction of indexation of rents. Reduction in revenues contributed to: exemption from payment for the property transferred to the operational management of autonomous and budgetary institutions; decrease in lease agreements and their respective areas; alienation of objects in the manner of privatization; benefits to tenants; the use of reduction factors. Addressing the efficiency and profitability of the budget from the lease of non-residential premises: the transfer of the lease on a market basis and non-residential buildings are in economic management and operational management, renting mode with the establishment of feasible for tenants rent; involvement in the rental turnover unused space; expanding the number of areas, the fee for the use of which is set by auction; reduction of benefits to commercial organizations; measures to ensure the full application of income and debt collection to the budget; the formation of an automated system of mass appraisal of objects based on computer models of the market.Key words: rent, residential premises, property, property, rate, the lease, the tenant, trading, real estate market, rents, benefits, repair, city budget information system.

Download

References:

1. About the state registration of rights to immovable property and transactions with it: the federal law of 21 July 1997 №122-FZ //http://www.consultant.ru/popular/o_gosudarstvennoj_registracii_prav_na_nedvizhimoe_imuwestvo_i_sdelok_s_nim/.

2. On appraisal activities in the Russian Federation: the Federal Law of July 29, 1998 №135-FZ // http://base.consultant.ru/cons/cgi/online.cgi?base=LAW;n=182889;req=doc

3. On the Protection of Competition: the federal law of 26 July 2006 №135-FZ // http://base.garant.ru/12148517/#ixzz3hj7fU0cP.

4. On peculiarities of the alienation of immovable property located in the state property of the Russian Federation or municipal property and leased by small and medium-sized enterprises, and on amendments to certain legislative acts of the Russian Federation: the Federal Law of July 22, 2008 №159-FZ// http://base.garant.ru/12161610/#ixzz3hZ6HMDnb.

5. Regulation on the management and disposal of municipal non-residential premises owned by the city district of Ufa Republic of Bashkortostan: the decision of the Council of the city district Ufa Republic of Bashkortostan on March 19, 2009 №14/8. — URL http://base.consultant.ru/regbase/cgi/online.cgi?base=RLAW140;frame=1;n=93673;req=doc/.

6. Report of the Federal Treasury of the Russian Federation on the implementation of the consolidated budget of the Russian Federation and budgets of territorial state extra-budgetary fund.-URL: http://roskazna.ru/byudzhetov-subektov-rf-i-mestnykh-byudzhetov// (date of treatment: 08.02.15).

7. Yarullin RR Budget revenues: a tutorial / R. Yarullin. — Ufa FSEIHPE BSAU, 2005. — 224 p.

8. Yarullin RR Concept collection of revenues from the state property / R. Yarullin // Bulletin of the Orenburg state university's-2008. — №85. — S.83-94.

9. Yarullin RR Real Estate Appraisal: Tutorial // RR Yarullin. — Ufa State Publishing House of the "World of Print", 2008.-68.

10. Yarullin RR Economic Content of mobilizing state income from the property and their controversial nature // Evaluation of land resources and the creation of adaptive biocenoses for the management of natural resources: the history and the present: Materials of the international scientific-practical conference / Under the general editorship S.A.Soloveva, GV Petrova, N. Dubachinskoy. — Orenburg: Publishing Center OSAU, 2008. — pp 322-334.

11. Yarullin RR analysis of non-tax revenues of the Republic of Bashkortostan // Current financial instruments of the regional economy: a collection of articles of the International scientific and practical conference. (Ufa, 5-6 December 2013) / Ed. Ed. RR Yarullin. — Ufa: RIC BSU, 2013.-S. 14-18.

About this article

Author: Yarullin R.R.

Year: 2015

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

© Электронное периодическое издание: ВЕСТНИК ОГУ on-line (VESTNIK OSU on-line), ISSN on-line 1814-6465
Зарегистрировано в Федеральной службе по надзору в сфере связи, информационных технологий и массовых коммуникаций
Свидетельство о регистрации СМИ: Эл № ФС77-37678 от 29 сентября 2009 г.
Учредитель: Оренбургский государственный университет (ОГУ)
Главный редактор: С.А. Мирошников
Адрес редакции: 460018, г. Оренбург, проспект Победы, д. 13, к. 2335
Тел./факс: (3532)37-27-78 E-mail: vestnik@mail.osu.ru