Recommended norms of estimated profit by types of construction and installation works

Letter from Gosstroy of Russia
dated 20.03.2001 No. NZ-1311/10

On the procedure for applying the Guidelines for determining the amount of estimated profit in construction

The Gosstroy of Russia, by resolution No. 15 of February 28, 2001, approved, in agreement with the Ministry of Finance of Russia and the Ministry of Economic Development of Russia, "Guidelines for determining the amount of estimated profit in construction" (MDS 81-25.2001) with entry into force on March 1, 2001.
At the same time, the “Guidelines for determining the amount of estimated profit in the formation of free prices for construction products” (letter of the Ministry of Construction of Russia dated 10.30.92 No. BF-906/12) and section 3 of the “Guidelines for determining the amount of overhead costs and estimated profit in construction, carried out in the regions of the Far North and areas equated to them "(MDS 81-5.99).

For construction projects financed at the expense of own funds of enterprises, organizations and individuals, the provisions of the Guidelines are advisory in nature.
In connection with incoming requests related to the release of "Guidelines for determining the amount of estimated profit in construction," the Gosstroy of Russia announces the procedure for applying the estimated profit standards when recalculating the estimated documentation and calculating for the work performed.
For construction projects, the estimate documentation for which was approved prior to the issuance of this resolution, the balance of the estimated cost of construction and installation work on construction projects passing to 2001 as of March 1, 2001, as well as the full estimated cost of construction and installation work on construction sites newly started in 2001 and subsequent years.
The cost of work to be performed by contractors after March 1, 2001, as well as payments for the work performed, are determined using the newly approved norms of estimated profit.
In cases where the amounts provided for in the estimates are exhausted, customers can use for this purpose a reserve of funds for unforeseen work and costs or savings under other budget items.
In the absence of these sources, the necessary additional funds are included in the estimated construction cost in the manner prescribed by clause 3.5.9.2 of the "Guidelines for determining the cost of construction products on the territory of the Russian Federation" (MDS 81-1.99).

Deputy Chairman N.V. Zatsarinsky

STATE COMMITTEE OF THE RUSSIAN FEDERATION
FOR CONSTRUCTION AND HOUSING AND UTILITY COMPLEX
(Gosstroy of Russia)

METHODOLOGICAL INSTRUCTIONS
BY DETERMINING THE VALUE OF THE ESTIMATED PROFIT IN CONSTRUCTION

MDS 81-25.2001

APPROVED by the Decree of the Gosstroy of Russia No. 15 dated February 28, 2001

INTRODUCED by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia.

ADOPTED AND PUT INTO EFFECT on 03/01/2001 by the Decree of the Gosstroy of Russia dated 02/28/2001 No. 15

INSTEAD OF Guidelines for determining the amount of estimated profit in the formation of free prices for construction products (letter of the Ministry of Construction of Russia dated 10.30.92 No. BF-906/12) and section 3 of the Guidelines for determining the amount of overhead costs and estimated profit in construction carried out in the regions of Krainy North and areas equated to them (MDS 81-5.99).

These Methodological Guidelines are intended for a wide range of specialists involved in the issues of estimated rationing and pricing in construction.

REVIEWED by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia (Editorial Committee: V.A. Stepanov - Head, G.A. Shanin, T.L. Grishchenkova, V.V. Safonov, A.V. Belov .) and at a meeting of the Interdepartmental Commission (working group) under the Gosstroy of Russia on the development of documents on pricing in construction.

Technical editor V.I.Shamenkov

INTRODUCED Amendment in accordance with the Letter of the Federal Agency for Construction and Housing and Communal Services of November 18, 2004 No. AP-5536/06

INTRODUCTION

“Guidelines for determining the estimated profit in construction. MDS 81-25.2001 ”(hereinafter the Methodological Instructions) determine the principles and procedure for calculating the estimated profit when forming the estimated cost of construction.
The Methodological Guidelines are used to determine the initial (starting) price of construction products when developing tender documentation for holding tenders for placing contracts for the performance of works and provision of services in construction and contractual prices for construction products established on the basis of negotiations with contractors.
The Guidelines take into account the provisions contained in the Civil Code of the Russian Federation, the Federal Law of the Russian Federation “On Investment Activities in the Russian Federation Carried out in the Form of Capital Investments”, the Tax Code of the Russian Federation, Standard Guidelines for Planning and Accounting for the Cost of Construction Works (approved by the Ministry of Construction of the Russian Federation on December 4, 1995 No. BE-11-260 / 7), Methodological recommendations for the development of the pricing policy of an enterprise (order of the Ministry of Economy of the Russian Federation No. 118 of October 1, 1997), as well as in the current regulations on accounting and other documents, according to Appendix 1.
The Methodological Guidelines have been approved by the Russian Ministry of Finance (letter No. 06-10-24/31 dated January 30, 01) and the Russian Ministry of Economic Development (letter No. ША-681/05 dated December 15, 2000).
The provisions given in the Guidelines are obligatory for all enterprises and organizations, regardless of ownership and form of ownership, carrying out capital construction at the expense of the federal budget, budget funds of the constituent entities of the Russian Federation, state loans received under state guarantees, other funds received as state funds. support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.
For construction projects financed at the expense of own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.
The provisions of the Guidelines apply to work performed by the economic method, as well as to the objects of major repairs of buildings and structures by industry.
The Guidelines take into account the requirements and provisions of legal and regulatory documents as of February 1, 2001.
Comments and suggestions for further improvement of the Guidelines should be sent to:
117987, Moscow, GSP-1, st. Stroiteley 8, building 2, Department of Pricing and Estimated Rationing in Construction and Housing and Communal Complex of Gosstroy of Russia.

1. GENERAL PROVISIONS

1.1. The guidelines are intended to determine the estimated profit:
- investors (customers-developers) when drawing up investor estimates for evaluating investment programs (projects), when preparing a contract to be concluded, incl. in contract bidding and determination of contract prices in cases of their formation on the basis of negotiations between customers and contractors;
- contractors when preparing price proposals for competitive bidding;
- design organizations in the development of estimate documentation.
The estimated profit as part of the estimated cost of construction products is funds intended to cover the costs of contractors for the development of production and material incentives for employees.
Estimated profit is a normative part of the cost of construction products and is not included in the cost of work.
1.2. As part of the estimated profit standard, the costs of:
- certain federal, regional and local taxes and fees, including corporate income tax, property tax, corporate and organizational income tax at rates set by local governments in the amount not exceeding 5 percent;
- expanded reproduction of contracting organizations (modernization of equipment, reconstruction of fixed assets);
- material incentives for employees (material assistance, carrying out measures to protect health and recreation that are not directly related to the participation of employees in the production process);
- organization of assistance and free services to educational institutions.
1.3. The costs that are not taken into account in the estimated profit standards are given in Appendix 2.
1.4. As a basis for calculating the estimated profit, the amount of funds for the remuneration of workers (builders and machine operators) at current prices as part of the estimated direct costs is taken.
The procedure for determining the amount of funds for the remuneration of workers is given in the “Guidelines for determining the cost of construction on the territory of the Russian Federation MDS 81-1.99”, Appendix 4.
1.5. Estimated profit is determined using:
- industry-wide standards established for all performers of work;
- standards for the types of construction and installation works;
- an individual standard developed (in some cases) for a particular contractor.
The decision to choose the option for calculating the estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.

2. PROCEDURE FOR DETERMINATION AND APPLICATION OF STANDARDS OF ESTIMATED PROFIT

2.1. When determining the estimated cost of construction and installation works, the industry-wide standard of estimated profit is 65% of the amount of funds for the wages of workers (builders and machine operators) and is used to perform general economic calculations in the investment area.
2.2. The industry-wide standard for estimated profit as part of the estimated cost of repair and construction work is 50% of the amount of funds for the remuneration of workers (builders and machine operators).
2.3. It is more expedient to apply industry-wide standards of estimated profit for the development of investor estimates, a feasibility study of projects and determining the initial (starting) price of the subject of the tender during contract bidding.
By agreement between the customer-developer and the contractor, the specified norms of estimated profit can be applied at the stage of development of working documentation and payments for the work performed.
2.4. When determining the estimated cost of construction and installation works at the stage of development of working documentation and calculations for the work performed, the estimated profit standards for the types of construction and installation works are applied.
These standards are given in Appendix 3.
2.5. In connection with the release of new legislative and regulatory acts, the Gosstroy of Russia periodically adjusts industry-wide standards for estimated profit and standards for types of construction and installation work.
2.6. In cases where the conditions for the production of work differ from those accepted in the average standards and the profit calculated on the basis of industry-wide standards does not cover the costs of the contractor for the development of production and material incentives for employees, in agreement with the customer-developer, it is recommended to develop and apply an individual standard of estimated profit (for with the exception of construction projects financed from the federal budget).
2.7. Changes and additions to the standards approved by the Gosstroy of Russia are not allowed.

3. PROCEDURE FOR CALCULATION OF AN INDIVIDUAL RATE OF ESTIMATED PROFIT

3.1. When calculating individual standards, the current legislative and regulatory documents regulating the size of standardized items, as well as data from state statistical reporting and accounting are used.
Individual standards of estimated profit are determined on the basis of calculations by contractors, carried out by calculating according to the cost items given in paragraph 1.2.
3.2. When determining the amount of funds under the item “Modernization of equipment, reconstruction of fixed assets”, it is necessary to analyze indicators characterizing the property status of contractors (the share of fixed assets in assets, the share of the active part of fixed assets) and the actual state of fixed production assets (renewal and disposal, coefficient depreciation, availability of working capital, etc.).
The amount of funds under the specified item is determined by calculation based on the data of the business plan for the investment development of the organization and accounting on the costs of the contractor for these purposes in the previous period.
3.3. The amount of funds associated with material incentives for employees should be determined on the basis of data from contractors for the previous period, reflected in the appendix to the balance sheet.
The annex reflects cash payments and incentives not related to the production of products, performance of work, provision of services, including:
- expenses for certain types of remuneration in addition to those provided for in labor agreements (contracts);
- material assistance (including free of charge) to employees for participation in the mortgage lending system or for partial repayment of a loan granted for individual housing construction and other social needs;
- payment of the difference in cost when selling goods (works and services) at preferential prices (below market prices) to employees of the organization;
- payment for vouchers for treatment or recreation, excursions or travel, classes in sports sections, circles or clubs, visits to cultural and entertainment or physical culture (sports) events, as well as other similar payments.
These payments and monetary incentives include accruals of the unified social tax in accordance with the current legislation, from the amount of planned funds for the provision of material assistance to workers and employees, etc.
3.4. For costs determined in accordance with paragraphs. 3.2., 3.3., taxes are charged in accordance with the current legislation.
3.5. Income tax is determined in accordance with the calculated indicators for each item included in the calculation of the planned estimated profit.
3.6. The property tax is calculated on the basis of data on fixed assets used in the construction and installation works, as well as planned funds for their acquisition and modernization.
3.7. The calculation of the individual rate of estimated profit is carried out according to the formula:
(1)
where: Ni - the rate of individual profit, in percent;
Пп - the amount of profit determined by the calculation for the envelope contractor, thousand rubles;
Z - the amount of funds for the remuneration of workers (builders and machine operators as part of direct costs), thousand rubles.

4. PROCEDURE FOR ACCRUING THE ESTIMATED PROFIT WHEN PREPARING THE ESTIMATE DOCUMENTATION

4.1. When compiling local estimates (estimates) without dividing into sections, the estimated profit is accrued at the end of the calculation (estimate), and when forming by sections - at the end of each section and in general according to the estimate calculation (estimate).
4.2. The procedure for calculating the estimated profit standard in the estimate documentation depends on the method for determining the estimated cost of construction products and the design stages.
4.3. When determining the estimated cost of construction products at the current price level, the value of the estimated profit can be determined by the formulas:
at the project stage:
, (2)

(3)
where: P - the value of the estimated profit, thousand rubles;
Z - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), thousand rubles;
Nz - the industry-wide standard of estimated profit, established for the wage fund of workers (builders and machine operators) as part of direct costs;
Hcni - the rate of estimated profit for the i-th type of construction and installation works, given in Appendix 3, as a percentage;

4.4. When applying the base-index method, the estimated profit is determined by the formulas:
at the project stage:
(4)
at the stage of “working documentation”:
(5)
where: Zb - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), compiled using the estimated norms and prices of the base level, thousand rubles;
Zci and Zmi are the total estimated wages (basic wages) of construction workers and machine operators for the i-th type of work, thousand rubles;
Iot - the index of the current level of funds for wages in construction in relation to the level of wages (the main estimated wages of workers), taken into account by the estimated norms and prices of the base level;
n is the total number of types of work on this object.
4.5. When determining the cost of construction and installation work performed by individual entrepreneurs (individuals) under household or construction contracts, it is recommended that the estimated profit be determined according to an individual rate agreed with the customer.

5. ORGANIZATION OF WORK TO DETERMINE STANDARDS OF ESTIMATED PROFIT

5.1. General methodological guidance on the development of estimated profit standards is carried out by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia (hereinafter referred to as the Pricing Department).
5.2. The development of industry-wide standards, as well as standards for the types of construction and installation work, is carried out by organizations - developers, determined by the Pricing Department.
The developed draft standards of estimated profit are considered by the Interdepartmental Commission (working group) for the development of documents on pricing in construction (MVK) of the Gosstroy of Russia.
Taking into account the results of consideration at the IAC, the developing organizations make appropriate adjustments to the draft standards.
The corrected standards are submitted to the Pricing Department, which, after the final examination, submits them for approval in the prescribed manner.
5.3. The development of individual standards for individual contractors is carried out directly by contractors or regional centers for pricing in construction (RCCC), design and other organizations on the basis of concluded contracts for the performance of these works. The developed projects of individual norms of estimated profit are transferred by the contractor to the customer-developer for consideration and examination. On the basis of expert opinions, the development organizations make appropriate adjustments to the projects of individual estimated profit rates and transfer them to the customer-developer for approval.
5.4. In the case of economic feasibility, which must be confirmed by the construction organization project (POS), it is allowed to include the costs associated with the infrastructure of construction and installation organizations and the development of the production base (Appendix 2, clause 3) in Chapter 9 “Other Works and Costs” of the consolidated estimate construction costs and contractual prices based on the calculation agreed with the customer-developer.

Annex 1

List of legislative and regulatory documents used in the preparation of the "Guidelines for determining the amount of estimated profit in construction"

1. Tax Code of the Russian Federation (Part One) dated July 31, 1998 No. 146-FZ (as amended on March 30, July 9, 1999, January 2, 2000).
2. Federal Law No. 147-FZ of July 31, 1998 “On the Enactment of Part One of the Tax Code of the Russian Federation” (as amended on July 9, 1999).
3. Federal Law of August 5, 2000 No. 118-FZ “On the Enactment of Part Two of the Tax Code of the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation on Taxes”.
4. Law of the Russian Federation of October 18, 1991 No. 1759-1 “On Road Funds in the Russian Federation” (with amendments and additions of December 25, 1992, July 1, November 11, 1994, June 23, August 22, December 27, 1995, February 26, May 26, 1997, March 28, June 27, December 29, 1998, February 10, April 12, May 4, 1999).
5. Law of the Russian Federation of December 13, 1991 No. 2030-1 “On Corporate Property Tax” (with amendments and additions of July 16, December 22, 1992, March 6, June 3, 1993, November 11, 1994 ., April 25, June 23, August 22, 1995, January 8, 1998, February 10, May 4, 1999).
6. Law of the Russian Federation of December 27, 1991 No. 2118-1 “On the Fundamentals of the Tax System in the Russian Federation” (as amended on July 16, December 22, 1992, May 21, 1993, July 1, 1994, July 21, 1997, July 31, October 22, November 18, December 29, 1998, February 10, June 17, July 8, 1999) in part of Articles 18, paragraph 2 and Art. 19,20,21.
7. Law of the Russian Federation of December 27, 1991 No. 2116-1 “On the income tax of enterprises and organizations” (with amendments and additions of July 16, December 22, 1992, August 27, 1993, October 27, November 11 , December 3, 1994, April 25, June 23.26, November 30, December 27.31, 1995, December 14, 1996, January 10, June 28, 1997, July 31, December 29, 1998, January 6, February 10, March 3, 31, May 4, 1999, Resolution of the Constitutional Court of the Russian Federation dated October 28, 1999 No. 14-P).
8. Federal Law of June 19, 2000 No. 82-FZ “On the Minimum Wage”.
9. Decree of the Government of the Russian Federation of August 5, 1992 No. 552 “On approval of the Regulations on the composition of the costs of production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for generating financial results taken into account when taxing profits” (as amended and supplemented on July 26, July 1, November 20, 1995, March 21, October 14, November 22, 1996, March 11, December 31, 1997, May 27, 5.6, September 11, 1998, June 26, July 12, 1999, May 31, 2000).
10. “Standard guidelines for planning and accounting for the cost of construction work”, approved by the Ministry of Construction of the Russian Federation on December 4, 1995 No. BE-11-260 / 7 (as amended on August 14, 1997).
11. Instruction of the Ministry of Taxes and Duties of the Russian Federation dated June 15, 2000 No. 62 “On the Procedure for Calculating and Paying the Profit Tax of Enterprises and Organizations to the Budget”.
12. Letter of the State Tax Service of the Russian Federation dated April 2, 1996 No. 07-3-08/112 “On the income tax of privatized enterprises and organizations”.
13. Letter of the State Tax Service of the Russian Federation dated January 6, 1997 No. 02-4-07/1 “On the income tax of enterprises and organizations”.
14. Letter of the Department of Tax Reforms of the Ministry of Finance of the Russian Federation dated June 24, 1997 No. 04-02-14 “On the list of costs included in the cost of production when forming costs for profit”.
15. Letter of the State Tax Service of the Russian Federation dated October 27, 1998 No. ШС-6-02/768 “Methodological recommendations on certain issues of profit taxation” (as amended on July 12, 1999).
16. Letter of the Ministry of Taxation of the Russian Federation of January 17, 2000 No. 02-1-16/2 “On the taxation of profits received by a participant in a joint activity”.
17. Letter of the Department of Tax Policy of the Ministry of Finance of the Russian Federation dated February 14, 2000 No. 04-02-05/2 “On Taxation of Exchange Rate and Amount Differences”.
18. Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60 n “On Approval of the Regulations on Accounting Accounting Policy of the Organization” PBU 1/98” (as amended and supplemented on December 30, 1999).
19. Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43 n “On Approval of the Accounting Regulations “Accounting Statements of an Organization” PBU 4/99”.
20. Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n “On Approval of the Regulation on Accounting and Accounting in the Russian Federation” (as amended and supplemented on December 30, 1999, March 24, 2000).
21. Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 No. 4n “On Forms of Accounting Statements of Organizations”.
22. Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n “On Approval of the Regulation on Accounting “Income of the Organization” PBU 9/99” (as amended and supplemented on December 30, 1999).
23. Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n “On Approval of the Regulations on Accounting “Organization Expenses” PBU 10/99” (as amended and supplemented on December 30, 1999).
24. Order of the Ministry of Finance of the Russian Federation dated June 15, 1998 No. 25n “On approval of the Accounting Regulation “Accounting for inventories” PBU 5/98” (as amended and supplemented on December 30, 1999, March 24, 2000 ).
25. Order of the Ministry of Finance of the Russian Federation dated September 3, 1997 No. 65n “On Approval of the Regulations on Accounting “Accounting for Fixed Assets” PBU 6/97” (as amended and supplemented on March 24, 2000).
26. Order of the Ministry of Finance of the Russian Federation dated January 10, 2000 No. 2n “On Approval of the Accounting Regulation “Accounting for Assets and Liabilities Denominated in Foreign Currency” PBU 3/2000”.
27. Instruction of the State Tax Service of the Russian Federation of June 8, 1995 No. 33 “On the procedure for calculating and paying the tax on property of enterprises to the budget” (as amended and supplemented on July 12, October 9, 1995, May 29, June 13, 1997 , April 2, 1998).
28. Order of the Ministry of Taxation of the Russian Federation dated November 15, 2000 No. BG-3-04/389 “On Amendments to the Instruction of the State Tax Service of Russia dated June 8, 1995 No. 33 “On the Procedure for Calculating and Paying Enterprise Property Tax to the Budget”.
29. Instruction of the Ministry of Taxation of the Russian Federation dated April 4, 2000 No. 59 “On the procedure for calculating and paying taxes received by road funds”.
30. Order of the Ministry of Taxes of the Russian Federation dated October 20, 2000 No. BG-3-03 / 361 “On Amending the Instruction of the Ministry of Taxes of Russia dated 04.04.2000 No. 59 “On the Procedure for Calculating and Paying Taxes Received into Road Funds”.
31. “The procedure for determining fees and their maximum amounts for environmental pollution, waste disposal, other types of harmful effects”, approved by the Decree of the Government of the Russian Federation of August 28, 1992 No. 632.
32. Basic standards for payment for emissions, discharges of pollutants into the environment and waste disposal, approved by the Ministry of Natural Resources of the Russian Federation on November 27, 1992 (as amended and supplemented on August 18, 1993).
33. Letter of the Ministry of Finance of the Russian Federation of December 22, 1992 No. 9-5-12 and the Ministry of Natural Resources of the Russian Federation of December 21, 1992 No. 04-04 / 72-6344 “The procedure for sending enterprises, institutions, organizations, citizens, foreign legal entities and citizens of funds to state off-budget environmental funds” (as amended and supplemented on May 23, 1995, August 11, 1997).
34. Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 21, 1993 No. 22 “On Certain Issues in the Practice of Applying the Law of the RSFSR “On Environmental Protection” (as amended and supplemented on April 10, 2000).

Appendix 2

Costs not taken into account in the estimated profit standards

1. Costs that do not affect the production activities of the contractor,
including on the:
- charitable contributions;
- development of social and communal services;
- voluntary donations to election funds;
- bonuses for non-production workers;
- payment of additional (in excess of the established duration) vacations;
- Allocation of one-time allowances to employees retiring, supplements to pensions;
- compensation for the cost of meals in canteens and buffets;
- fares in public transport;
- reimbursement of expenses in excess of the established norms when sending workers to perform installation, adjustment and construction work, for the mobile and traveling nature of their activities, for the production of work on a rotational basis;
- payment for subscriptions to newspapers and magazines;
- payment of travel expenses in excess of the established norms;
- insurance of personnel of construction organizations (except for compulsory social insurance and provision of medical insurance);
- to create joint ventures;
- purchase of shares, bonds and other securities, costs associated with the issuance and distribution of securities;
- the content of the management apparatus of associations, associations, concerns and other higher management bodies;
- repayment of loans from commercial banks and payment of interest on them, as well as on deferred and overdue loans (in excess of the amounts at the discount rate of the Central Bank of Russia);
- partial repayment of a bank loan to employees for housing construction, for acquiring a household;
- payments for exceeding the maximum allowable emissions of pollutants;
- maintenance of educational institutions, which are on the balance sheet of construction organizations;
- Maintenance of subsidiary agriculture;
- other expenses incurred at the expense of the organization's own funds.

2. Costs associated with the replenishment of working capital
The procedure for replenishing these funds is provided for when concluding work contracts, including advancing work or obtaining a bank loan for the purchase of materials, products and structures.

3. Costs associated with the infrastructure of the construction and installation organization
These include:
- maintenance of objects and institutions of healthcare, public education, culture and sports, children's preschool institutions, children's holiday camps, housing stock, which are on the balance sheet of construction and installation organizations, as well as covering expenses with the participation of organizations;
- construction of residential and other non-industrial facilities;
- technical re-equipment, reconstruction, expansion and construction of new production facilities.

Types of construction and installation works	Standards of estimated profit in% to the wage fund of workers (builders and machine operators)	Scope (Numbers of collections GESN, GESNm, GESNp) (FER, FERm, FERp)

Earthworks performed:		GESN-2001-01
mechanized way		tab. 01-01-001-138; 01-02-01-11;
manually		tab. 01-02-55 - 64;
with the use of hydromechanics		tab. 01-01-144 - 155;
for other types of work (preparatory, related, strengthening)		tab. 01-02-17 - 49; 01-02-65 - 135;
Mining work		GESN-2001-02
Drilling and blasting		GESN-2001-03
wells		GESN-2001-04
Pile work		GESN-2001-05 section 01
Fall wells
Soil stabilization
Concrete and reinforced concrete monolithic structures in construction:		GESN-2001-06
industrial		section 01 (departments 1 - 14)
housing and civil		section 01 (sections 16, 17, 18)
Concrete and reinforced concrete prefabricated structures in construction:		GESN-2001-07
industrial		sections 01, 02, 03, 04, 06, 07, 08 (Table 07-08-002, 003);
housing and civil		sections 05.08 (tables 07-08-001, 07-08-006);
Brick and block structures		GESN-2001-08
Building metal structures		GESN-2001-09
Wooden structures		GESN-2001-10
		GESN-2001-11
		GESN-2001-12
Protection of building structures and equipment against corrosion		GESN-2001-13
Structures in rural construction:		GESN-2001-14
metal
reinforced concrete
frame sheathing
greenhouse construction
Finishing work		GESN-2001-15
Plumbing works - internal (pipelines, plumbing, sewerage, heating, gas supply, ventilation and air conditioning)		GESN-2001-16; 17, 18, 19, 20
Temporary collapsible buildings and structures		GESN-2001-21
External networks of water supply, sewerage, heat supply, gas pipelines		GESN-2001-22; 23.24
Main and field pipelines		GESN-2001-25
Thermal insulation works		GESN-2001-26
Car roads		GESN-2001-27 (except for section 10)
Railways		GESN-2001-28
Tunnels and subways		GESN-2001-29
Closed way of work
Open method of work
Bridges and pipes		GESN-2001-30
Airfields		GESN-2001-31
Tram rails		GESN-2001-32
power lines		GESN-2001-33
Communication, broadcasting and television facilities:
laying and installation of communication networks		GESN-2001-34 GESNm-2001-10 (department 06, section 2, section 3 (when laying urban fiber-optic cables), section 5
installation of radio-television and electronic equipment		GESNm-2001-10 (departments 04, 05) GESNm-2001-11 (Department 04)
laying and installation of intercity communication lines		GESNm-2001-10 (department 06, section 1, section 3 (when laying intercity (zonal) fiber-optic cables)
Mining works:		GESN-2001-35
in the coal industry
in other industries
Earthworks of hydraulic structures		GESN-2001-36
Concrete and reinforced concrete structures of hydraulic structures		GESN-2001-37
Stone structures of hydraulic structures		GESN-2001-38
Metal structures of hydraulic structures		GESN-2001-39
Wooden structures of hydraulic structures		GESN-2001-40
Waterproofing work in hydraulic structures		GESN-2001-41
Bank protection works		GESN-2001-42
Shipping ways of slipways and slipways		GESN-2001-43
Underwater construction (diving) works		GESN-2001-44
Industrial furnaces and pipes		GESN-2001-45
Landscaping. Protective forest plantations.		GESN-2001-47
Wells for oil and gas		GESN-2001-48
Wells for oil and gas in offshore conditions		GESN-2001-49
Installation of equipment		GESNm-2001-1 - 7, 9, 10 (departments 01-03, department 06, section 4, departments 08-09), 11 (except for department 04), 12 (except for department 18), 14-19, 21-37 , 39 (except for the control of field welded joints during the installation of NPP equipment), 41.3;
Installation of equipment at nuclear power plants		GESNm-2001-13, 39 (control of field welded joints during installation of NPP equipment)
Electric installation work:
at nuclear power plants		GESNm-2001-8
at other facilities		GESNm-2001-8, 20 (department 02)
Signaling, centralization, blocking and communication device on railways		GESNm-2001-20 (Department 01) GESNm-2001-10 (Department 07)
Arrangement of aircraft landing aids and air traffic control systems at airfields		GESNm-2001-8, 10, 11
Commissioning works
Works on the reconstruction of buildings and structures (strengthening and replacement of existing structures, dismantling and erection of individual structural elements)		GESN-2001-46

Notes:
1. When determining the estimated cost of repair work similar to technological processes in new construction (including the erection of new structural elements in a building under repair), using the collections TER-2001 (FER-2001), the estimated profit standards should be applied with a coefficient of 0.85.
2. For organizations using the simplified taxation system, the estimated profit standards are applied with a coefficient of 0.9.

(Revised edition, Rev. 2004)

Types of repair and construction works	Estimated profit standards as a percentage of the wage fund for construction workers and machine operators	Application area

Earthworks performed:		GESNr-2001-51
mechanized way
manually
Foundations		GESNr-2001-52
		GESNr-2001-53
Overlappings		GESNr-2001-54
Partitions		GESNr-2001-55
		GESNr-2001-56
		GESNr-2001-57
Roofs, roofs		GESNr-2001-58
Stairs, porches		GESNr-2001-59
Furnace works		GESNr-2001-60
Plaster work		GESNr-2001-61
Painting works		GESNr-2001-62
Glass, wallpaper and cladding works		GESNr-2001-63
stucco work		GESNr-2001-64
Internal sanitary works:
dismantling and dismantling		GESNr-2001-65
pipe change
External engineering networks:
disassembly, cleaning		GESNr-2001-66
pipe replacement
Electric installation work		GESNr-2001-67
landscaping		GESNr-2001-68
Other repair and construction works		GESNr-2001-69

Note:
For organizations using the simplified taxation system, the estimated profit standards are applied with a coefficient of 0.9.

(Introduced additionally, Rev. 2004)

STATE COMMITTEE OF THE RUSSIAN FEDERATION
FOR CONSTRUCTION AND HOUSING AND UTILITY COMPLEX
(Gosstroy of Russia)

METHODOLOGICAL INSTRUCTIONS

A-PRIORY
ESTIMATED PROFIT VALUES
IN CONSTRUCTION

MDS 81-25.2001

Moscow 2001

These Methodological Guidelines are intended for a wide range of specialists involved in the issues of estimated rationing and pricing in construction.

REVIEWED by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia (Editing Committee: V.A. Stepanov - Head, G.A. Shanin. T.L. Grishchenkova, V.V. Safonov, A.V. Belov ) and at a meeting of the Interdepartmental Commission (working group) under the Gosstroy of Russia on the development of documents on pricing in construction.

INTRODUCED by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia.

ADOPTED AND INTRODUCED AS OF 01.03.2001 Decree of the Gosstroy of Russia dated February 28, 2001 No. 15.

INTRODUCTION

The Methodological Guidelines are used to determine the initial (starting) price of construction products when developing tender documentation for holding tenders for placing contracts for the performance of works and provision of services in construction and contractual prices for construction products established on the basis of negotiations with contractors.

The Methodological Guidelines take into account the provisions contained in the Civil Code of the Russian Federation, the Federal Law of the Russian Federation "On Investment Activities in the Russian Federation Carried out in the Form of Capital Investments", the Tax Code of the Russian Federation, Standard Guidelines for Planning and Accounting for the Cost of Construction Works (approved by the Ministry of Construction of the Russian Federation on December 4, 1995 No. BE-11-260 / 7), Methodological recommendations for the development of the pricing policy of an enterprise (order of the Ministry of Economy of the Russian Federation No. 118 of October 1, 1997), as well as in the current regulations on accounting and other documents, according to Appendix 1.

The guidelines have been agreed with the Russian Ministry of Finance (letter No. 06-10-24/31 dated 30.01.01) and the Russian Ministry of Economic Development (letter No. ША-681/05 dated 12.15.2000).

The provisions given in the Guidelines are obligatory for all enterprises and organizations, regardless of ownership and form of ownership, carrying out capital construction at the expense of the federal budget, budget funds of the constituent entities of the Russian Federation, state loans received under state guarantees, other funds received as state funds. support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.

For construction projects financed at the expense of own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.

The provisions of the Guidelines apply to work performed by the economic method, as well as to the objects of major repairs of buildings and structures by industry.

The Guidelines take into account the requirements and provisions of legal and regulatory documents as of February 1, 2001.

1. GENERAL PROVISIONS

1.1. The guidelines are intended to determine the estimated profit:

Investors (customers-developers) when drawing up investor estimates for evaluating investment programs (projects), when preparing a contract to be concluded, incl. in contract bidding and determination of contract prices in cases of their formation on the basis of negotiations between customers and contractors;

Contractors when preparing price proposals for competitive bidding;

Design organizations in the development of estimate documentation.

Estimated profit as part of the estimated cost of construction products, these are funds intended to cover the costs of contractors for the development of production and material incentives for employees.

Estimated profit is a normative part of the cost of construction products and is not included in the cost of work.

1.2 . As part of the estimated profit standard, the costs of:

Separate federal, regional and local taxes and fees, including: corporate income tax, property tax, corporate and organizational income tax at rates established by local governments in the amount not exceeding 5 percent;

Expanded reproduction of contractors (equipment modernization, reconstruction of fixed assets);

Material incentives for employees (material assistance, carrying out measures to protect health and recreation that are not directly related to the participation of employees in the production process);

Organization of assistance and free services to educational institutions.

1.3. The costs that are not taken into account in the estimated profit standards are given in Appendix 2.

1.4. As a basis for calculating the estimated profit, the amount of funds for the remuneration of workers (builders and machine operators) at current prices as part of the estimated direct costs is taken.

The procedure for determining the amount of funds for the remuneration of workers is given in the "Guidelines for determining the cost of construction on the territory of the Russian Federation MDS 81-1.99", Appendix 4.

1.5. Estimated profit is determined using:

Industry-wide standards established for all performers of work;

Standards for the types of construction and installation works;

An individual norm developed (in some cases) for a specific contractor. The decision to choose the option for calculating the estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.

2. PROCEDURE FOR DETERMINATION AND APPLICATION OF STANDARDS OF ESTIMATED PROFIT

2.1. When determining the estimated cost of construction and installation works, the industry-wide standard for estimated profit is 65% to the amount of funds for the wages of workers (builders and machine operators) and is used to perform general economic calculations in the investment sphere.

2.2. The industry-wide standard for estimated profit as part of the estimated cost of repair and construction work is 50% to the amount of funds for the wages of workers (builders and machine operators).

2.3. It is more expedient to apply industry-wide standards of estimated profit for the development of investor estimates, a feasibility study of projects and determining the initial (starting) price of the subject of the tender during contract bidding.

By agreement between the customer-developer and the contractor, the specified norms of estimated profit can be applied at the stage of development of working documentation and payments for the work performed.

2.4. When determining the estimated cost of construction and installation works at the stage of development of working documentation and calculations for the work performed, they are applied.

These standards are given in Appendix 3.

2.5. In connection with the release of new legislative and regulatory acts, the Gosstroy of Russia periodically adjusts industry-wide standards for estimated profit and standards for types of construction and installation work.

2.6. In cases where the conditions for the production of work differ from those accepted in the average standards and the profit calculated on the basis of industry-wide standards does not cover the costs of the contractor for the development of production and material incentives for employees in agreement with the customer-developer, it is recommended to develop and apply an individual standard of estimated profit ( with the exception of construction projects financed from the federal budget).

2.7. Amendments and additions to the standards approved by Gosstroy of Russia not allowed.

3. PROCEDURE FOR CALCULATION OF AN INDIVIDUAL RATE OF ESTIMATED PROFIT

3.1. When calculating individual standards, the current legislative and regulatory documents regulating the size of standardized items, as well as data from state statistical reporting and accounting are used.

Individual standards of estimated profit are determined on the basis of calculations by contractors, carried out by calculating according to the cost items given in paragraph 1.2.

3.2 . When determining the amount of funds under the item “Modernization of equipment, reconstruction of fixed assets”, it is necessary to analyze indicators characterizing the property status of contractors (the share of fixed assets in assets, the share of the active part of fixed assets) and the actual state of fixed production assets (renewal and disposal of the depreciation coefficient , availability of own working capital, etc.).

The amount of funds under this item is determined by calculation based on the data of the business plan for the investment development of the organization and the accounting of the costs of the contractor for these purposes in the previous period.

3.3 . The amount of funds associated with material incentives for employees should be determined on the basis of data from contractors for the previous period, reflected in the appendix to the balance sheet.

The annex reflects cash payments and incentives not related to the production of products, performance of work, provision of services, including:

Expenses for certain types of remuneration in addition to those provided for in employment agreements (contracts);

Financial assistance (including free of charge) to employees for participation in the mortgage lending system or for partial repayment of a loan granted for individual housing construction and other social needs;

Payment of the difference in cost when selling goods (works and services) at preferential prices (below market prices) to employees of the organization;

Payment for vouchers for treatment or recreation, excursions or travel, classes in sports sections, circles or clubs, visits to cultural and entertainment or physical culture (sports) events, as well as other similar payments.

These payments and monetary incentives include accruals of the unified social tax in accordance with the current legislation, from the amount of planned funds for the provision of material assistance to workers and employees, etc.

3.4. For costs determined in accordance with paragraphs. 3.2., 3.3., taxes are charged in accordance with the current legislation.

3.5 Income tax is determined in accordance with the calculated indicators for each item included in the calculation of the planned estimated profit.

3.6 The property tax is calculated on the basis of data on fixed assets used in the construction and installation works, as well as planned funds for their acquisition and modernization.

3.7 The calculation of the individual rate of estimated profit is carried out according to the formula:

Where: H and- the rate of individual profit, in percent;

P p- the amount of profit determined by the calculation for a particular contractor, thousand rubles;

Z- the amount of funds for the remuneration of workers (builders and machine operators as part of direct costs), thousand rubles.

4. PROCEDURE FOR ACCRUING THE ESTIMATED PROFIT WHEN PREPARING THE ESTIMATE DOCUMENTATION

4.1 When compiling local budget calculations (estimates) without dividing into sections, the calculation of the estimated profit is made at the end of the calculation (estimate), and when forming by sections - at the end of each section and in general according to the estimate calculation (estimate).

4.2 The procedure for calculating the estimated profit standard in the estimate documentation depends on the method for determining the estimated cost of construction products and the design stages.

4.3 When determining the estimated cost of construction products at the current price level, the value of the estimated profit can be determined by the formulas:

at the project stage:

, (2)

, (3)

Where: P- the value of the estimated profit, thousand rubles;

Z- the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), thousand rubles;

Nz- industry-wide standard of estimated profit, established for the wage fund of workers (builders and machine operators) as part of direct costs;

Hcni- the rate of estimated profit for i-th type of construction and installation works, given in Appendix 3, as a percentage;

n- the total number of types of work on this object.

4.4 When applying the base-index method, the estimated profit is determined by the formulas:

at the project stage:

at the stage of "working documentation":

, (5)

Where: W b- the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), compiled using the estimated norms and prices of the base level, thousand rubles;

Z ci And Zmi- total for i- type of work estimated wages (basic wages) of construction workers and machine operators, thousand rubles;

And from- index of the current level of funds for wages in construction in relation to the level of wages (the main estimated wages of workers), taken into account by the estimated norms and prices of the base level;

n- the total number of types of work on this object.

4.5. When determining the cost of construction and installation work performed by individual entrepreneurs (individuals) under household or construction contracts, it is recommended that the estimated profit be determined according to an individual rate agreed with the customer.

5. ORGANIZATION OF WORK TO DETERMINE STANDARDS OF ESTIMATED PROFIT

5.1. General methodological guidance on the development of estimated profit standards is carried out by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia (hereinafter referred to as the Pricing Department).

5.2. The development of industry-wide standards, as well as standards for the types of construction and installation work, is carried out by organizations - developers, determined by the Pricing Department.

The developed draft standards of estimated profit are considered by the Interdepartmental Commission (working group) for the development of documents on pricing in construction (MVK) of the Gosstroy of Russia.

Taking into account the results of consideration at the IAC, the developing organizations make appropriate adjustments to the draft standards.

The corrected standards are submitted to the Pricing Department, which, after the final examination, submits them for approval in the prescribed manner.

5.3. The development of individual standards for individual contractors is carried out directly by contractors or regional centers for pricing in construction (RCCC), design and other organizations on the basis of concluded contracts for the performance of these works. The developed projects of individual norms of estimated profit are transferred by the contractor to the customer-developer for consideration and examination. On the basis of expert opinions, the development organizations make appropriate adjustments to the projects of individual estimated profit rates and transfer them to the customer-developer for approval.

5.4. In the case of economic feasibility, which must be confirmed by the construction organization project (PIC), it is allowed to include the costs associated with the infrastructure of construction and installation organizations and the development of the production base (Appendix 2, clause 3) in Chapter 9 "Other work and costs" of the consolidated estimate calculation of the cost of construction and contractual prices based on the calculation agreed with the customer-developer.

Annex 1

1. Tax Code of the Russian Federation (Part One) dated July 31, 1998 No. 146-FZ (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Art. 134).

2. Federal Law of July 31, 1998 No. 147-FZ “On the Enactment of Part One of the Tax Code of the Russian Federation” (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, No. 31, Art. 3825; 1999, No. 28, Art. 3488; 2000, No. 32, item 3341).

3. Federal Law of August 5, 2000 No. 118-FZ “On the Enactment of Part Two of the Tax Code of the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation on Taxes” (collection of laws of the Russian Federation, 2000, No. 32, art. 3341).

4. Law of the Russian Federation of October 18, 1991 No. 1759-1 "On Road Funds in the Russian Federation" (Bulletin of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, No. 44, Article 1426; Bulletin of the Congress of People's Deputies of the Russian Federation and of the Supreme Council of the Russian Federation, 1993, No. 37, article 102; Collection of Legislation of the Russian Federation, 1994, No. 29, article 3010; 1995, No. 26, article 2402; No. 35, article 3503; 1996, No. 1, article 4; 1997, No. 22, item 2545; 1998, No. 13, item 1473; No. 26, item 3013; 1999, No. 1, item 1; No. 7, item 879; No. 16, item 1930 ; No. 18, art. 2221).

5. Law of the Russian Federation of December 13, 1991 No. 2030-1 "On the tax on property of enterprises" (Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 12, Art. 599; No. 34, Art. 1976 ; 1993, No. 4, item 118; No. 25, item 905; collection of legislation of the Russian Federation, 1995, No. 18, item 1590).

6. Law of the Russian Federation of December 27, 1991 No. 2118-1 “On the fundamentals of the tax system in the Russian Federation”, paragraph 2 of Article 18 and Articles 19, 20, 21 (Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992 , No. 11, item 52; No. 34, item 1976; 1993, No. 4, item 118; Collected Legislation of the Russian Federation, 1997, No. 30, item 3593; 1998, No. 31, item 3816, 3828; No. 43, item 5213; 1999, No. 1, item 1; No. 7, item 879; No. 25, item 3041; No. 28, item 3475; 2000, No. 32, item 3341).

7. Law of the Russian Federation of December 27, 1991 No. 2116-1 "On the tax on profits of enterprises and organizations" (Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 11, Art. 525; No. 34, Art. 1976, No. 4, item 118, Rossiyskaya Gazeta, 1993, November 3, No. 205, Collection of Legislation of the Russian Federation, 1994, No. 27, item 2823, No. 29, item 3010, No. 32, item 3304 1995, No. 18, pp. 1592; No. 26, pp. 2402, 2403; No. 49, pp. 4695; 1996, No. 1, pp. 4, 20; No. 51, pp. 5682; 1997, No. 3, pp. 357; 998, No. 47, item 5702; 1999, No. 2, item 237; No. 10. item 1162; No. 14, item 1660; 2000, No. 32, item 3341).

8. Federal Law of June 19, 2000 No. 82-FZ “On the Minimum Wage” (Collected Legislation of the Russian Federation, 2000. No. 26. Art. 2729).

9. Decree of the Government of the Russian Federation of August 5, 1992 No. 552 “On approval of the Regulations on the composition of the costs of production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for generating financial results taken into account when taxing profits” (Collection of Acts of the President and Government of the Russian Federation, 1992, No. 9, Art. 602; Collection of Legislation of the Russian Federation, 1995, No. 27, Art. 2587; No. 28, Art. 2686; No. 48, Art. 4683; 1996, No. 43, item 4924; No. 49, item 5557; 1998, No. 2, item 260; No. 22, item 2469; No. 37, item 4624; 1999, No. 29, item 3757; 2000, No. 23, item 2431).

11. Instruction of the Ministry of Taxation of Russia dated June 15, 2000 No. 62 “On the procedure for calculating and paying the tax on profits of enterprises and organizations to the budget”.

12. Letter of the State Tax Service of Russia dated April 2, 1996 No. 07-3-08 / 112 “On the income tax of privatized enterprises and organizations”.

13. Letter of the State Tax Service of Russia dated January 6, 1997 No. 02-4-07 / 1 "On the income tax of enterprises and organizations".

14. Letter of the Department of Tax Reforms of the Ministry of Finance of Russia dated June 24, 1997 No. 04-02-14 “On the list of costs included in the cost of production when forming costs for profit”.

15. Letter of the State Tax Service of Russia dated October 27, 1998 No. ШС-6-02/768 "Methodological recommendations on certain issues of profit taxation" (as amended on July 12, 1999).

16. Letter of the Ministry of Taxation of Russia dated January 17, 2000 No. 02-1-16/2 “On the taxation of profits received by a participant in a joint activity”.

17. Letter of the Department of Tax Policy of the Ministry of Finance of Russia dated February 14, 2000 No. 04-02-05/2 “On the taxation of exchange rate and sum differences”.

18. Order of the Ministry of Finance of Russia dated December 9, 1998 No. 60n “On Approval of the Regulations on Accounting “Accounting Policy of the Organization” PBU 1/98” (as amended and supplemented on December 30, 1999).

19. Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n “On Approval of the Accounting Regulations “Accounting Statements of an Organization” PBU 4/99”.

20. Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n “On Approval of the Regulation on Accounting and Accounting in the Russian Federation” (as amended and supplemented on December 30, 1999, March 24, 2000).

21. Order of the Ministry of Finance of Russia dated January 13, 2000 No. 4n “On Forms of Accounting Statements of Organizations”.

22. Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n “On Approval of the Regulation on Accounting “Income of the Organization” PBU 9/99” (as amended and supplemented on December 30, 1999).

23. Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n “On Approval of the Regulations on Accounting “Organization Expenses” PBU 10/99” (as amended and supplemented on December 30, 1999).

24. Order of the Ministry of Finance of Russia dated June 15, 1998 No. 25n “On approval of the Accounting Regulation “Accounting for inventories” PBU 5/98” (as amended and supplemented on December 30, 1999, March 24, 2000) .

25. Order of the Ministry of Finance of Russia dated September 3, 1997 No. 65n “On Approval of the Regulation on Accounting “Accounting for Fixed Assets” PBU 6/97” (as amended and supplemented on March 24, 2000).

26. Order of the Ministry of Finance of Russia dated January 10, 2000 No. 2n “On Approval of the Accounting Regulation “Accounting for Assets and Liabilities Denominated in Foreign Currency” PBU 3/2000”.

27. Instruction of the State Tax Service of Russia dated June 8, 1995 No. 33 "On the procedure for calculating and paying the tax on property of enterprises to the budget" (as amended and supplemented on July 12, October 9, 1995, May 29, June 13, 1997, April 2, 1998).

28. Order of the Ministry of Taxation of Russia dated November 15, 2000 No. BG-3-04/389 “On Amendments to the Instruction of the State Tax Service of Russia dated June 8, 1995 No. 33 “On the Procedure for Calculating and Paying Corporate Property Tax to the Budget”.

29. Instruction of the Ministry of Taxation of Russia dated April 4, 2000 No. 59 “On the procedure for calculating and paying taxes received by road funds”.

30. Order of the Ministry of Taxes of Russia dated October 20, 2000 No. BG-3-03 / 361 “On Amending the Instruction of the Ministry of Taxes of Russia dated 04.04.2000 No. 59 “On the procedure for calculating and paying taxes received by road funds”.

31. The procedure for determining the fee and its maximum amounts for environmental pollution, waste disposal, other types of harmful effects, approved by Decree of the Government of the Russian Federation of August 28, 1992 No. 632 (Collected Acts of the President and Government of the Russian Federation. 1992, No. 10. article 726; 1995, No. 3, article 190).

32. Basic standards for payment for emissions, discharges of pollutants into the environment and waste disposal, approved by the Ministry of Natural Resources of Russia on November 27, 1992 (as amended and supplemented on August 18, 1993).

33. Letter of the Ministry of Finance of Russia dated December 22, 1992 No. 9-5-12 and the Ministry of Natural Resources of Russia dated December 21, 1992 No. 04-04 / 72-6344 “The procedure for sending enterprises, institutions, organizations, citizens, foreign legal entities and citizens funds to state off-budget environmental funds” (as amended and supplemented on May 23, 1995, August 11, 1997).

34. Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 21, 1993 No. 22 “On some issues of the practice of applying the Law of the RSFSR “On the Protection of the Environment” (Bulletin of the Supreme Arbitration Court of the Russian Federation, 1994, No. 3; 2000, No. 6) .

Appendix 2

Costs not taken into account in the estimated profit standards

1. Costs that do not affect the production activities of the contractor,

Charitable contributions;

Development of social and communal services;

Voluntary donations to election funds;

Bonuses for non-production workers;

Payment for additional (in excess of the established duration) vacations;

Allocation of one-time benefits to employees retiring, supplements to pensions;

Compensation for the cost of meals in canteens and buffets;

Payment of fares in public transport;

Reimbursement of expenses in excess of the established norms when sending workers to perform installation, adjustment and construction work, for the mobile and traveling nature of their activities, for the production of work on a rotational basis;

Paying for subscriptions to newspapers and magazines;

Payment of travel expenses in excess of the established norms;

Insurance of personnel of construction organizations (except for compulsory social insurance and provision of medical insurance);

To create joint ventures;

Purchase of shares, bonds and other securities, costs associated with the issuance and distribution of securities;

Repayment of loans from commercial banks and payment of interest on them, as well as on deferred and overdue loans (in excess of the amounts at the discount rate of the Central Bank of Russia);

Partial repayment of a bank loan to employees for housing construction, for acquiring a household;

Payments for exceeding the maximum allowable emissions of pollutants;

Other expenses incurred at the expense of the organization's own funds.

2. Costs associated with the replenishment of working capital

The procedure for replenishing these funds is provided for when concluding work contracts, including advancing work or obtaining a bank loan for the purchase of materials, products and structures.

3. Costs associated with the infrastructure of the construction and installation organization

These include:

Construction of residential and other non-industrial facilities;

Technical re-equipment, reconstruction, expansion and construction of new production facilities.

Appendix 3*

Standards of estimated profit by types of construction and installation works

№ p/p	Types of construction and installation works	Standards of estimated profit in% to the wage fund of workers (builders and machine operators)	Scope (numbers of collections GESN, GESNm, GESNp, FER, FERm, FERp)
1	2	3	4
	Earthworks performed:		GESN 2001-01
	mechanized way		tab. 01-01-001÷138; 01-02-001÷011; 01-03-001 - 072
	manually		tab. 01-02-55÷64;
	with the use of hydromechanics		tab. 01-01-144÷155;
	for other types of work (preparatory, related, strengthening)		tab. 01-02-17÷49;01-02-65÷135;
	Mining work		GESN 2001-02
	Drilling and blasting		GESN 2001-03
	wells		GESN 2001-04
	Pile work. Drop wells. Soil fixing:		GESN 2001-05
	pile work
	fall wells
	soil stabilization
	Concrete and reinforced concrete monolithic structures in construction:		GESN-2001-06
	industrial		section 01 (subsections 1÷14, 21)
	housing and civil		section 01 (subsections 16 - 20)
	Concrete and reinforced concrete prefabricated structures in construction:		GESN 2001-07
	industrial		sections 01,02,03,04,06,07,08 (Table 07-08-002,003);
	housing and civil		sections 05.08 (Table 07-08-001,07-08-006);
	Brick and block structures		GESN 2001-08
	Building metal structures		GESN 2001-09
	Wooden structures		GESN 2001-10
			GESN 2001-11
			GESN 2001-12
	Protection of building structures and equipment against corrosion		GESN 2001-13
	Structures in rural construction:		GESN 2001-14
	metal
	reinforced concrete
	frame-sheathing
	greenhouse construction
	Finishing work		GESN 2001-15
	Plumbing works - internal (pipelines, water supply, sewerage, heating, gas supply, ventilation and air conditioning)		GESN 2001-16; 17, 18, 19, 20
	Temporary collapsible buildings and structures		GESN 2001-21
	External networks of water supply, sewerage, heat supply, gas pipelines		GESN 2001-22; 23, 24
	Main and field pipelines		GESN 2001-25
	Thermal insulation works		GESN 2001-26
	Car roads		GESN 2001-27 (except for section 10)
	Railways		GESN 2001-28
	Tunnels and subways:		GESN 2001-29
	closed way of work
	open way works
	Bridges and pipes		GESN 2001-30
	Airfields		GESN 2001-31
	Tram rails		GESN 2001-32
	power lines		GESN 2001-33
	Communication, broadcasting and television facilities:		GESN 2001-34
	laying and installation of communication networks		GESNm 2001-10 (department 06, section 2, section 3 (when laying urban fiber-optic cables)), section 5
	installation of radio-television and electronic equipment		GESNm 2001-10 (departments 04, 05) GESNm 2001-11 (Department 04)
	laying and installation of intercity communication lines		GESNm 2001-10 (department 06, section 1, section 3 (when laying intercity (zonal) fiber-optic cables)
	Mining works:		GESN 2001-35
	in the coal industry
	in other industries
	Earthworks of hydraulic structures		GESN 2001-36
	Concrete and reinforced concrete structures of hydraulic structures		GESN 2001-37
	Stone structures of hydraulic structures		GESN 2001-38
	Metal structures of hydraulic structures		GESN 2001-39
	Wooden structures of hydraulic structures		GESN 2001-40
	Waterproofing work in hydraulic structures		GESN 2001-41
	Bank protection works		GESN 2001-42
	Shipping ways of slipways and slipways		GESN 2001-43
	Underwater construction (diving) works		GESN 2001-44
	Industrial furnaces and pipes		GESN 2001-45
	Landscaping. Protective forest plantations		GESN 2001-47
	Wells for oil and gas		GESN 2001-48
	Wells for oil and gas in offshore conditions		GESN 2001-49
	Installation of equipment		GESNm 2001-1÷7, 9, 10 (departments 01÷03, department 06, section 4, departments 08÷09), 11 (except for department 04), 12 (except for department 18), 14÷19, 21÷37, 39 (except for control of field welded joints during installation of NPP equipment), 41;
	Installation of equipment at nuclear power plants		GESNm 2001-13, 39 (control of field welded joints during installation of NPP equipment)
	Electric installation work:
	at nuclear power plants		GESNm 2001-8
	at other facilities		GESNm 2001-8, 20 (department 02)
	Signaling, centralization, blocking and communication device on railways		GESNm 2001-20 (Department 01) GESNm 2001-10 (Department 07)
	Arrangement of aircraft landing aids and air traffic control systems at airfields		GESNm 2001-8, 10, 11
	Commissioning works		GESNp 2001-01-09
	Works on the reconstruction of buildings and structures (strengthening and replacement of existing structures, dismantling and erection of individual structural elements)		GESN 2001-46

Notes:

1. When determining the estimated cost of repair work similar to technological processes in new construction (including the erection of new structural elements in a building under repair), using the collections TER-2001 (FER-2001), the estimated profit standards should be applied with a coefficient of 0.85.

2. For organizations using the simplified taxation system, the estimated profit standards are applied with a coefficient of 0.9.

Appendix 3 (Changed edition. Change No. 1 ).

Appendix 4

Estimated profit standards by types of repair and construction work

№ p/p	Types of repair and construction works	Estimated profit standards as a percentage of the wage fund for workers (builders and machine operators)	Application area
1	2	3	4
	Earthworks performed:		GESNr 2001-51
	mechanized way
	manually
	Foundations		GESNr 2001-52
			GESNr 2001-53
	Overlappings		GESNr 2001-54
	Partitions		GESNr 2001-55
			GESNr 2001-56
			GESNr 2001-57
	Roofs, roofs		GESNr 2001-58
	Stairs, porches		GESNr 2001-59
	Furnace works		GESNr 2001-60
	Plaster work		GESNr 2001-61
	Painting works		GESNr 2001-62
	Glass, wallpaper and cladding works		GESNr 2001-63
	stucco work		GESNr 2001-64
	Internal sanitary works:		GESNr 2001-65
	dismantling and dismantling		GESNr-2001-65 tab. 1 ÷ 4, 12 ÷ 14, 19, 22 ÷ 24, 26 ÷ 32, 35 ÷ 37, 70, 71;
	pipe change		GESNr-2001-65 tab. 5 ÷ 11, 15 ÷ 18, 20 ÷ 21, 25, 33, 34, 38;
	External engineering networks:		GESNr 2001-66
	disassembly, cleaning		GESNr-2001-66 tab. 1 ÷ 3, 8, 10 ÷ 13, 24 ÷ 27, 35;
	pipe replacement		GESNr-2001-66 tab. 4 ÷ 7, 9, 14 ÷ 23, 28 ÷ 34, 36 ÷ 47, 50;
	Electric installation work		GESNr 2001-67
	landscaping		GESNr 2001-68
	Other repair and construction works		GESNr 2001-69 (except tables 11, 12, 14)

Appendix 4 (Introduced additionally. Change No. 1 ).

Introduction 1. General Provisions 2 The procedure for determining and applying the estimated profit standards 3 The procedure for calculating the individual standard of estimated profit 4 The procedure for calculating the estimated profit in the preparation of estimate documentation 5 Organization of work to determine the standards of estimated profit
Annex 1	List of legislative and regulatory documents used in the preparation of the "Guidelines for determining the amount of estimated profit in construction"
Appendix 2	Costs not taken into account in the estimated profit standards
Application 3*	Standards of estimated profit by types of construction and installation works
Appendix 4	Estimated profit standards by types of repair and construction work

MDS 81-25.2001

METHODOLOGICAL INSTRUCTIONS
to determine the estimated profit in construction

Introduction date 2001-03-01

DEVELOPED by the Interregional Center for Pricing in Construction and the Building Materials Industry of the Gosstroy of Russia (Head - I.I. Dmitrenko, responsible executor - G.P. Shpunt), State Academy for Professional Retraining and Advanced Training of Executives and Specialists in the Investment Sphere (GASIS) of the Ministry of Education of the Russian Federation (G.M. Khaikin, I.G. Tsirunyan) and SE Krasnodar Regional Center for Pricing in Construction "Kubanstroytsena" (I.A. Krupenina).

REVIEWED by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia (Editorial Committee: V.A. Stepanov - Head, G.A. Shanin, T.L. Grischenkova, V.V. Safonov, A.V. Belov ) and at a meeting of the Interdepartmental Commission (working group) under the Gosstroy of Russia on the development of documents on pricing in construction.

INTRODUCED by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia.

ADOPTED AND PUT INTO EFFECT on March 1, 2001 by the Decree of the Gosstroy of Russia dated February 28, 2001 N 15.

INSTEAD OF Guidelines for determining the amount of estimated profit in the formation of free prices for construction products (letter of the Ministry of Construction of Russia dated 10.30.92 N BF-906/12) and section 3 of the Guidelines for determining the amount of overhead costs and estimated profit in construction carried out in the regions of Krainy North and areas equated to them (MDS 81-5.99).

INTRODUCTION

"Guidelines for determining the amount of estimated profit in construction MDS 81-25.2001" (hereinafter the Methodological Instructions) determine the principles and procedure for calculating the amount of estimated profit when forming the estimated cost of construction.

The Methodological Guidelines are used to determine the initial (starting) price of construction products when developing tender documentation for holding tenders for placing contracts for the performance of works and provision of services in construction and contractual prices for construction products established on the basis of negotiations with contractors.

The Guidelines take into account the provisions contained in the Civil Code of the Russian Federation, the Federal Law of the Russian Federation "On investment activities in the Russian Federation, carried out in the form of capital investments", the Tax Code of the Russian Federation, Standard Guidelines for planning and accounting for the cost of construction work (approved by the Ministry of Construction of the Russian Federation on December 4, 1995 N BE-11-260 / 7), Methodological recommendations for the development of the pricing policy of an enterprise (order of the Ministry of Economy of the Russian Federation N 118 of October 1, 1997), as well as in the current regulations on accounting and other documents, according to Appendix 1.

The guidelines were agreed with the Ministry of Finance of Russia (letter of 30.01.01 N 06-10-24/31) and the Ministry of Economic Development of Russia (letter of 15.12.2000 N ША-681/05).

The provisions given in the Guidelines are obligatory for all enterprises and organizations, regardless of ownership and form of ownership, carrying out capital construction at the expense of the federal budget, budget funds of the constituent entities of the Russian Federation, state loans received under state guarantees, other funds received as state funds. support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.

For construction projects financed at the expense of own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.

The provisions of the Guidelines apply to work performed by the economic method, as well as to the objects of major repairs of buildings and structures by industry.

The Guidelines take into account the requirements and provisions of legal and regulatory documents as of February 1, 2001.

1. GENERAL PROVISIONS

1.2. As part of the estimated profit standard, the costs of:

- certain federal, regional and local taxes and fees, including: corporate income tax, property tax, corporate and organizational profit tax at rates established by local authorities in the amount not exceeding 5 percent;

- expanded reproduction of contracting organizations (modernization of equipment, reconstruction of fixed assets);

- material incentives for employees (material assistance, carrying out measures to protect health and recreation that are not directly related to the participation of employees in the production process);

- organization of assistance and free services to educational institutions.

1.3. The costs that are not taken into account in the estimated profit standards are given in Appendix 2.

1.4. As a basis for calculating the estimated profit, the amount of funds for the remuneration of workers (builders and machine operators) at current prices as part of the estimated direct costs is taken.

The procedure for determining the amount of funds for the remuneration of workers is given in the "Guidelines for determining the cost of construction on the territory of the Russian Federation MDS 81-1.99", Appendix 4.

1.5. Estimated profit is determined using:

- industry-wide standards established for all performers of work;

- standards for the types of construction and installation works;

- an individual standard developed (in some cases) for a particular contractor.

The decision to choose the option for calculating the estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.

2. PROCEDURE FOR DETERMINATION AND APPLICATION OF STANDARDS OF ESTIMATED PROFIT

2.2. The industry-wide standard for estimated profit as part of the estimated cost of repair and construction work is 50% of the amount of funds for the remuneration of workers (builders and machine operators).

2.3. It is more expedient to apply industry-wide standards of estimated profit for the development of investor estimates, a feasibility study of projects and determining the initial (starting) price of the subject of the tender during contract bidding.

By agreement between the customer-developer and the contractor, the specified norms of estimated profit can be applied at the stage of development of working documentation and payments for the work performed.

2.4. When determining the estimated cost of construction and installation works at the stage of development of working documentation and calculations for the work performed, the estimated profit standards for the types of construction and installation works are applied.

These standards are given in Appendix 3.

2.5. In connection with the release of new legislative and regulatory acts, the Gosstroy of Russia periodically adjusts industry-wide standards for estimated profit and standards for types of construction and installation work.

2.6. In cases where the conditions for the production of work differ from those accepted in the average standards and the profit calculated on the basis of industry-wide standards does not cover the costs of the contractor for the development of production and material incentives for employees in agreement with the customer-developer, it is recommended to develop and apply an individual standard of estimated profit ( with the exception of construction projects financed from the federal budget).

2.7. Changes and additions to the standards approved by the Gosstroy of Russia are not allowed.

3. PROCEDURE FOR CALCULATION OF AN INDIVIDUAL RATE OF ESTIMATED PROFIT

3.2. When determining the amount of funds under the item "Modernization of equipment, reconstruction of fixed assets", it is necessary to analyze the indicators characterizing the property status of contractors (the share of fixed assets in assets, the share of the active part of fixed assets) and the actual state of fixed production assets (renewal and disposal, coefficient depreciation, availability of working capital, etc.).

The amount of funds under this item is determined by calculation based on the data of the business plan for the investment development of the organization and the accounting of the costs of the contractor for these purposes in the previous period.

3.3. The amount of funds associated with material incentives for employees should be determined on the basis of data from contractors for the previous period, reflected in the appendix to the balance sheet.

The annex reflects cash payments and incentives not related to the production of products, performance of work, provision of services, including:

- expenses for certain types of remuneration in addition to those provided for in labor agreements (contracts);

- material assistance (including free of charge) to employees for participation in the mortgage lending system or for partial repayment of a loan granted for individual housing construction and other social needs;

- payment of the difference in cost when selling goods (works and services) at preferential prices (below market prices) to employees of the organization;

- payment for vouchers for treatment or recreation, excursions or travel, classes in sports sections, circles or clubs, visits to cultural and entertainment or physical culture (sports) events, as well as other similar payments.

These payments and monetary incentives include accruals of the unified social tax in accordance with the current legislation, from the amount of planned funds for the provision of material assistance to workers and employees, etc.

3.4. The costs determined in accordance with clauses 3.2., 3.3. are subject to taxes in accordance with applicable law.

3.5. Income tax is determined in accordance with the calculated indicators for each item included in the calculation of the planned estimated profit.

3.6. Property tax is calculated on the basis of data on fixed assets used in construction and installation works, as well as planned funds for their acquisition and modernization.

3.7. The calculation of the individual rate of estimated profit is carried out according to the formula:

Where: - the rate of individual profit, in percent;

The amount of profit determined by the calculation for a specific contractor, thousand rubles;

The amount of funds for the remuneration of workers (builders and machine operators as part of direct costs), thousand rubles.

4. PROCEDURE FOR ACCRUING THE ESTIMATED PROFIT WHEN PREPARING THE ESTIMATE DOCUMENTATION

4.1. When compiling local budget calculations (estimates) without dividing into sections, the calculation of the estimated profit is made at the end of the calculation (estimate), and when forming by sections - at the end of each section and in general according to the estimate calculation (estimate).

4.2. The procedure for calculating the estimated profit standard in the estimate documentation depends on the method for determining the estimated cost of construction products and the design stages.

4.3. When determining the estimated cost of construction products at the current price level, the value of the estimated profit can be determined by the formulas:

at the project stage:

Where: - the value of the estimated profit, thousand rubles;

The amount of funds for the wages of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), thousand rubles;

- industry-wide standard of estimated profit, established for the wage fund of workers (builders and machine operators) as part of direct costs;

- the rate of estimated profit for the i-th type of construction and installation works, given in Appendix 3, in percent;

4.4. When applying the base-index method, the estimated profit is determined by the formulas:

at the project stage:

at the stage of "working documentation":

____________
* The formula corresponds to the original. Note "CODE".

Where: - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), compiled using the estimated norms and prices of the base level, thousand rubles;

I - the total for the i-th type of work, the estimated wages (basic wages) of construction workers and machine operators, thousand rubles;

- index of the current level of funds for wages in construction in relation to the level of wages (the main estimated wages of workers), taken into account by the estimated norms and prices of the base level;

- the total number of types of work on this object.

4.5. When determining the cost of construction and installation work performed by individual entrepreneurs (individuals) under household or construction contracts, it is recommended that the estimated profit be determined according to an individual rate agreed with the customer.

5. ORGANIZATION OF WORK TO DETERMINE STANDARDS OF ESTIMATED PROFIT

5.2. The development of industry-wide standards, as well as standards for the types of construction and installation work, is carried out by development organizations determined by the Pricing Department.

The developed draft standards of estimated profit are considered by the Interdepartmental Commission (working group) for the development of documents on pricing in construction (MVK) of the Gosstroy of Russia.
[email protected], we'll figure it out.

State Committee of the Russian Federation
for construction and housing and communal complex

(Gosstroy of Russia)

METHODOLOGICAL INSTRUCTIONS

A-PRIORY

ESTIMATED PROFIT VALUES

IN CONSTRUCTION

MDS 81-25.2001
Moscow 2001

Guidelines for determining the estimated profit in construction (MDS 81-25.2001) / Gosstroy of Russia / Moscow 2001. - 15str.

These Methodological Guidelines are intended for a wide range of specialists involved in the issues of estimated rationing and pricing in construction.

INTRODUCED by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia.

ADOPTED AND INTRODUCED AS OF 01.03.2001 Decree of the Gosstroy of Russia dated February 28, 2001 No. 15.

This regulatory and methodological document cannot be fully or partially reproduced, replicated and distributed as an official publication without the permission of the Gosstroy of Russia.

INTRODUCTION .................................................. ................................................. .................................. 4

1. GENERAL PROVISIONS.............................................. ................................................. ............ 5

2. PROCEDURE FOR DETERMINATION AND APPLICATION OF STANDARDS OF ESTIMATED PROFIT 5

3. PROCEDURE FOR CALCULATION OF AN INDIVIDUAL RATE OF ESTIMATED PROFIT .... 6

4. PROCEDURE FOR CALCULATION OF THE ESTIMATED PROFIT WHEN PREPARING THE ESTIMATE DOCUMENTATION ...................................................................... ................................................. ................................................. ........ 7

5. ORGANIZATION OF WORK TO DETERMINE STANDARDS OF ESTIMATED PROFIT 8

Annex 1 List of legislative and regulatory documents,

Used in the preparation of the "Guidelines

By determining the value of the estimated profit in construction .................................................... 10

Appendix 2 Costs not taken into account in the estimated profit standards .............................................. 13

Annex 3 Estimated profit standards

By types of construction and installation works .............................................. ........................... 15

INTRODUCTION

“Guidelines for determining the value of the estimated profit in construction. MDS 81-25.2001 ”(hereinafter the Methodological Instructions) determine the principles and procedure for calculating the estimated profit when forming the estimated cost of construction.

The guidelines were agreed with the Russian Ministry of Finance (letter No. 06-10-24/31 dated January 30, 01) and the Russian Ministry of Economic Development (letter No. ША-681/05 dated December 15, 2000).

The provisions given in the Guidelines are mandatory for all enterprises and organizations, regardless of ownership and form of ownership, carrying out capital construction at the expense of the federal budget, budget funds of the constituent entities of the Russian Federation, state loans received under state guarantees, other funds received as state funds. support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.

For construction projects financed at the expense of own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.

The provisions of the Guidelines apply to work performed by the economic method, as well as to the objects of major repairs of buildings and structures by industry.

The Guidelines take into account the requirements and provisions of legal and regulatory documents as of February 1, 2001.

Comments and suggestions for further improvement of the Guidelines should be sent to:

117987, Moscow, GSP-1, st. Stroiteley 8, building 2, Department of Pricing and Estimated Rationing in Construction and Housing and Communal Complex of Gosstroy of Russia.

1. GENERAL PROVISIONS

1.1. The guidelines are intended to determine the estimated profit:

Investors (customers-developers) in the preparation of investor estimates for the evaluation of investment programs (projects), in the preparation of the contract to be concluded, incl. in contract bidding and determination of contract prices in cases of their formation on the basis of negotiations between customers and contractors;

Contractors when preparing price proposals for competitive bidding;

Design organizations in the development of estimate documentation.

The estimated profit as part of the estimated cost of construction products is funds intended to cover the costs of contractors for the development of production and material incentives for employees.

Estimated profit is a normative part of the cost of construction products and is not included in the cost of work.

1.2. As part of the estimated profit standard, the costs of:

Expanded reproduction of contractors (equipment modernization, reconstruction of fixed assets);

Organization of assistance and free services to educational institutions.

1.3. The costs that are not taken into account in the estimated profit standards are given in Appendix 2.

1.5. Estimated profit is determined using:

Industry-wide standards established for all performers of work;

Standards for the types of construction and installation works;

An individual norm developed (in some cases) for a specific contractor.

The decision to choose the option for calculating the estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.

2. DEFINITION AND APPLICATION

STANDARDS OF ESTIMATED PROFIT

These standards are given in Appendix 3.

2.7. Changes and additions to the standards approved by the Gosstroy of Russia are not allowed.

3. PROCEDURE OF CALCULATION

INDIVIDUAL NORMATIVE

ESTIMATED PROFIT

3.1. When calculating individual standards, the current legislative and regulatory documents regulating the size of standardized articles, as well as data from state statistical reporting and accounting are used.

Individual standards of estimated profit are determined on the basis of calculations by contractors carried out by calculating according to the cost items given in paragraph 1.2.

3.2. When determining the amount of funds under the item “Modernization of equipment, reconstruction of fixed assets”, it is necessary to analyze indicators characterizing the property status of contractors (the share of fixed assets in assets, the share of the active part of fixed assets) and the actual state of fixed production assets (renewal and disposal, coefficient depreciation, availability of working capital, etc.).

The amount of funds under this item is determined by the calculation based on the data of the business plan for the investment development of the organization and the accounting of the expenses of the contractor for these purposes in the previous period.

The annex reflects cash payments and incentives not related to the production of products, performance of work, provision of services, including:

Expenses for certain types of remuneration in addition to those provided for in employment agreements (contracts);

Payment of the difference in cost when selling goods (works and services) at preferential prices (below market prices) to employees of the organization;

3.4. For the costs determined in accordance with paragraphs. 3.2., 3.3., taxes are charged in accordance with the current legislation.

3.5. Income tax is determined in accordance with the calculated indicators for each item included in the calculation of the planned estimated profit.

3.6. The property tax is calculated on the basis of data on fixed assets used in the construction and installation works, as well as planned funds for their acquisition and modernization.

3.7. The calculation of the individual rate of estimated profit is carried out according to the formula:

where: Ni - the rate of individual profit, in percent;

Pp - the amount of profit determined by calculation for a particular contractor, thousand rubles;

Z - the amount of funds for the remuneration of workers (builders and machine operators as part of direct costs), thousand rubles.

4. PROCEDURE FOR ACCRUING THE ESTIMATED PROFIT WHEN PREPARING THE ESTIMATE DOCUMENTATION

4.1. When compiling local budget calculations (estimates) without dividing into sections, the calculation of estimated profit is made at the end of the calculation (estimate), and when forming by sections - at the end of each section and in general according to the estimate calculation (estimate).

4.2. The procedure for calculating the estimated profit standard in the estimate documentation depends on the method for determining the estimated cost of construction products and the design stages.

4.3. When determining the estimated cost of construction products at the current price level, the value of the estimated profit can be determined by the formulas:

at the project stage:

where: P - the value of the estimated profit, thousand rubles;

Z - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), thousand rubles;

Nz - the industry-wide standard of estimated profit, established for the wage fund of workers (builders and machine operators) as part of direct costs;

H cni - the rate of estimated profit for the i-th type of construction and installation works, given in Appendix 3, as a percentage;

4.4. When applying the base-index method, the estimated profit is determined by the formulas:

at the project stage:

at the stage of "working documentation":

where: Zb - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), compiled using the estimated norms and prices of the base level, thousand rubles;

Zci and Zmi are the total estimated wages (basic wages) of construction workers and machine operators for the i-th type of work, thousand rubles;

Iot - the index of the current level of funds for wages in construction in relation to the level of wages (the main estimated wages of workers), taken into account by the estimated norms and prices of the base level;

n is the total number of types of work on this object.

5. ORGANIZATION OF WORK

BY DEFINITION OF REGULATIONS

ESTIMATED PROFIT

5.2. The development of industry-wide standards, as well as standards for the types of construction and installation work, is carried out by organizations - developers, determined by the Pricing Department.

Taking into account the results of consideration at the IAC, the developing organizations make appropriate adjustments to the draft standards.

The corrected standards are submitted to the Pricing Department, which, after the final examination, submits them for approval in the prescribed manner.

5.3. The development of individual standards for individual contractors is carried out directly by contractors or regional centers for pricing in construction (RCCC), design and other organizations on the basis of concluded contracts for the performance of these works. The developed projects of individual norms of estimated profit are transferred by the contractor to the customer-developer for consideration and examination. On the basis of expert opinions, the development organizations make appropriate adjustments to the projects of individual estimated profit rates and transfer them to the customer-developer for approval.

5.4. In case of economic feasibility, which must be confirmed by the construction organization project (POS), it is allowed to include costs associated with the infrastructure of construction and installation organizations and the development of the production base (Appendix 2, clause 3) in Chapter 9 "Other work and costs" of the consolidated estimate calculation of the cost of construction and contractual prices based on the calculation agreed with the customer-developer.

Annex 1

List of legislative and regulatory documents,

used in the preparation of the "Guidelines

to determine the value of the estimated profit in construction"

1. Tax Code of the Russian Federation (part one) dated July 31, 1998 No. 146-FZ (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 1999, No. 2 8, Art. 3487; 2000, No. 2 , item 134).

2. Federal Law of July 31, 1998 No. 147-FZ<О введении в действие части первой Налогового кодекса Российской Федерации>(Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3825; 1999, No. 28, Art. 3488; 2000, No. 32, Art. 3341).

3. Federal Law of August 5, 2000 No. 118-FZ<О введении в действие части второй Налогового кодекса Российской Федерации и внесении изменений в некоторые законодательные акты Российской Федерации о налогах>(collection of legislation of the Russian Federation, 2000, No. 32, item 3341).

4. Law of the Russian Federation of October 18, 1991 No. 1759-1<О дорожных фондах в Российской Федерации>(Bulletin of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, No. 44, item 1426; Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, No. 37, item 102; Collection of Legislation of the Russian Federation, 1994, No. 29 , item 3010; 1995, No. 26, item 2402; No. 35, item 3503; 1996, No. 1, item 4; 1997, No. 22, item 2545; 1998, No. 13, item 1473; No. 26 , item 3013; 1999, No. 1, item 1; No. 7, item 879; No. 16, item 1930; No. 18, item 2221).

5. Law of the Russian Federation of December 13, 1991 No. 2030-1<О налоге на имущество предприятий>(Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 12, item 599; No. 34, item 1976; 1993, No. 4, p. 118; No. 25, item 905; collection of legislation of the Russian Federation , 1995, No. 18, item 1590).

6. Law of the Russian Federation of December 27, 1991 No. 2118-1<Об основах налоговой системы в Российской Федерации>paragraph 2 of article 18 and article 19,20,21 (Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 11, article 52; No. 34, article 1976; 1993, No. 4, article 118; Collection of Legislation of the Russian Federation, 1997, No. 30, item 3593; 1998, No. 31, items 3816, 3828; No. 43, item 5213; 1999, No. 1, item 1; No. 7, item 879; No. 25 , item 3041; No. 28, item 3475; 2000, No. 32, item 3341).

7. Law of the Russian Federation of December 27, 1991 No. 2116-1<О налоге на прибыль предприятий и организаций>(Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 11, item 525; No. 34, item 1976; No. 4, item 118;<Российская газета>, 1993, November 3, No. 205; Collection of Legislation of the Russian Federation, 1994, No. 27, Art. 2823; No. 29, art. 3010; No. 32, art. 3304; 1995, No. 18, Art. 1592; No. 26, art. 2402, 2403; No. 49, Art. 4695; 1996, No. 1, Art. 4, 20; No. 51, p. 5682; 1997, No. 3, Art. 357; 998, No. 47, Art. 5702; 1999, No. 2, item 237; No. 10, Art. 1162; No. 14, art. 1660; 2000, no. 32, art. 3341).

8. Federal Law of June 19, 2000 No. 82-FZ<О минимальном размере оплаты труда >(Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2000, No. 26, Art. 2729).

9. Decree of the Government of the Russian Federation of August 5, 1992 No. 552<Об утверждении Положения о составе затрат по производству и реализации продукции (работ, услуг), включаемых в себестоимость продукции (работ, услуг), и о порядке формирования финансовых результатов, учитываемых при налогообложении прибыли>(Collection of Acts of the President and Government of the Russian Federation, 1992, No. 9, Art. 602; Collection of Legislation of the Russian Federation, 1995, No. 27, Art. 2587; No. 28, Art. 2686; No. 48, Art. 4683; 1996, No. 43 , item 4924; No. 49, item 5557; 1998, No. 2, item 260; No. 22, item 2469; No. 37, item 4624; 1999, No. 29, item 3757; 2000, No. 23, item . 2431).

11. Instruction of the Ministry of Taxation of Russia dated June 15, 2000 No. 62< О порядке исчисления и уплаты в бюджет налога на прибыль предприятий и организаций>.

12. Letter of the State Tax Service of Russia dated April 2, 1996 No. 07-3-08 / 112<О налоге на прибыль приватизированных предприятий и организаций>.

13. Letter of the State Tax Service of Russia dated January 6, 1997 No. 02-4-07/1<О налоге на прибыль предприятий и организаций>.

14. Letter of the Department of Tax Reforms of the Ministry of Finance of Russia dated June 24, 1997 No. 04-02-1 4<О перечне затрат, включаемых в себестоимость продукции при формировании затрат на прибыль>.

15. Letter of the State Tax Service of Russia dated October 27, 1998 No. ШС-6-02/768<Методические рекомендации по отдельным вопросам налогообложения прибыли>(as amended on July 12, 1999).

16. Letter of the Ministry of Taxation of Russia dated January 17, 2000 No. 02-1-16/2<О налогообложении прибыли, полученной участником совместной деятельности>.

17. Letter of the Department of Tax Policy of the Ministry of Finance of Russia dated February 14, 2000 No. 04-02-05 / 2<О налогообложении курсовых и суммовых разниц>.

18. Order of the Ministry of Finance of Russia dated December 9, 1998 No. 60n<Об утверждении Положения по бухгалтерскому учёту "Учётная политика организации" ПБУ 1/98>

19. Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n<Об утверждении Положения по бухгалтерскому учёту "Бухгалтерская отчётность организации" ПБУ 4/99>.

20. Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n<Об утверждении Положения по ведению бухгалтерского учёта и бухгалтерской отчётности в Российской федерации>

21. Order of the Ministry of Finance of Russia dated January 13, 2000 No. 4n<О формах бухгалтерской отчётности организаций>.

22. Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n<Об утверждении Положения по бухгалтерскому учёту "Доходы организации" ПБУ 9/99>(as amended and supplemented on December 30, 1999).

23. Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n<Об утверждении Положения по бухгалтерскому учёту "Расходы организации" ПБУ 10/99>(with amendments and additions dated December 30, 1999).

24. Order of the Ministry of Finance of Russia dated June 15, 1998 No. 25n<Об утверждении Положения по бухгалтерскому учёту "Учёт материально-производственных запасов" ПБУ 5/98>(as amended and supplemented on December 30, 1999, March 24, 2000).

25. Order of the Ministry of Finance of Russia dated September 3, 1997 No. 65n<Об утверждении Положения по бухгалтерскому учёту "Учёт основных средств" ПБУ 6/97>(as amended and supplemented on March 24, 2000).

26. Order of the Ministry of Finance of Russia dated January 10, 2000 No. 2n<Об утверждении Положения по бухгалтерскому учёту "Учёт активов и обязательств, стоимость которых выражена в иностранной валюте" ПБУ 3/2000>.

27. Instruction of the State Tax Service of Russia dated June 8, 1995 No. 33<О порядке исчисления и уплаты в бюджет налога на имущество предприятий>(as amended on July 12, October 9, 1995, May 29, June 13, 1997, April 2, 1998).

28. Order of the Ministry of Taxes of Russia dated 11/15/2000 No. BG-3-04 / 389<О внесении изменений в инструкцию Госналогслужбы России от 08,06.95 №33 "О порядке исчисления и уплаты в бюджет налога на имущество предприятий>.

29. Instruction of the Ministry of Taxes of Russia dated April 4, 2000 No. 59<О порядке исчисления и уплаты налогов, поступающих в дорожные фонды>.

30. Order of the Ministry of Taxes of Russia dated October 20, 2000 No. BG-3-03/361<О внесении изменений в Инструкцию МНС России от 04.04.2000 №59 "О порядке исчисления и уплаты налогов, по ступающих в дорожные фонды>.

31. The procedure for determining the fee and its limits for environmental pollution, waste disposal, other types of harmful effects, approved by Decree of the Government of the Russian Federation of August 28, 1992 No. 632 (Collected Acts of the President and Government of the Russian Federation. 1992, No. 10, article 726; 1995, No. 3, article 190).

33. Letter of the Ministry of Finance of Russia of December 22, 1992 No. 9-5-12 and the Ministry of Natural Resources of Russia of December 21, 1992 No. 04-04 / 72-6344<Порядок направления предприятиями, учреждениями, организациями, гражданами, иностранными юридическими лицами и гражданами средств в государственные внебюджетные экологические фонды>(as amended and supplemented on May 23, 1995, August 11, 1997).

34. Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 21, 1993 No. 22<О некоторых вопросах практики применения Закона РСФСР "Об охра не окружающей природной среды" (вестник Высшего Арбитражного Суда Российской Федерации, 1994, №3; 2000, №6).

Appendix 2

Costs not taken into account in the regulations
estimated profit
1. Costs that do not affect the production activities of the contractor,

Charitable contributions;

Development of social and communal services;

Voluntary donations to election funds;

Bonuses for non-production workers;

Payment for additional (in excess of the established duration) vacations;

Allocation of one-time benefits to employees retiring, supplements to pensions;

Compensation for the cost of meals in canteens and buffets;

Payment of fares in public transport;

Paying for subscriptions to newspapers and magazines;

Payment of travel expenses in excess of the established norms;

Insurance of personnel of construction organizations (except for compulsory social insurance and provision of medical insurance);

To create joint ventures;

Purchase of shares, bonds and other securities, costs associated with the issuance and distribution of securities;

Repayment of loans from commercial banks and payment of interest on them, as well as on deferred and overdue loans (in excess of the amounts at the discount rate of the Central Bank of Russia);

Partial repayment of a bank loan to employees for housing construction, for acquiring a household;

Payments for exceeding the maximum allowable emissions of pollutants;

Other expenses incurred at the expense of the organization's own funds.

2. Costs associated with the replenishment of working capital

The procedure for replenishing these funds is provided for when concluding work contracts, including advancing work or obtaining a bank loan for the purchase of materials, products and structures.

3. Costs associated with the infrastructure of the construction and installation organization

These include:

preschool institutions, children's holiday camps, housing stock, as well as covering expenses with the equity participation of organizations;