MDS 81-25.2001
METHODOLOGICAL INSTRUCTIONS
to determine the amount of estimated profit in construction
Date of introduction 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, executive officer - G.P. Shpunt), State Academy of Professional Retraining and Advanced Training for Managers and Investment Sector Specialists (GASIS) of the Ministry of Education Russian Federation (G.M. Khaikin, I.G. Tsirunyan) and the State Enterprise Krasnodar Regional Center for Pricing in Construction "Kubanstroitsena" (I.A. Krupenina).
CONSIDERED by the Department of Pricing and Estimated Standardization in Construction and Housing and Communal Sector 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 State Construction Committee of Russia on the development of documents on pricing in construction.
INTRODUCED by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector of the Gosstroy of Russia.
ADOPTED AND ENTERED INTO EFFECT on 03/01/2001 by Resolution of the State Construction Committee of Russia dated 02/28/2001 N 15.
IN REPLACEMENT of the Methodological recommendations for determining the amount of estimated profit when forming free prices for construction products (letter of the Ministry of Construction of Russia dated October 30, 1992 N BF-906/12) and section 3 of the Methodological guidelines for determining the amount of overhead costs and estimated profit in construction carried out in the regions of the Extreme North and areas equivalent to them (MDS 81-5.99).
INTRODUCTION
“Guidelines for determining the amount of estimated profit in construction MDS 81-25.2001” (hereinafter referred to as Methodological Instructions) define the principles and procedure for calculating the amount of estimated profit when forming the estimated cost of construction.
The guidelines are used to determine the initial (starting) price of construction products when developing tender documentation for holding competitions for the placement of contracts for the performance of works and the provision of services in construction and contract 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, Model guidelines for planning and accounting for the cost of construction work (approved by the Ministry of Construction Russian Federation December 4, 1995 N BE-11-260/7), Methodological recommendations for the development of an enterprise’s pricing policy (Order of the Ministry of Economy of the Russian Federation N 118 dated October 1, 1997), as well as in current regulations on accounting and other documents, according to Appendix 1.
The guidelines have been agreed upon with the Ministry of Finance of Russia (letter dated January 30, 2001 N 06-10-24/31) and the Ministry of Economic Development of Russia (letter dated December 15, 2000 N ША-681/05).
The provisions given in the Guidelines are mandatory for all enterprises and organizations, regardless of affiliation and form of ownership, carrying out capital construction at the expense of the federal budget, funds from the budgets of the constituent entities of the Russian Federation, government loans received under state guarantees, and other funds received as state support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.
For construction projects financed from the own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.
The provisions of the Methodological Instructions apply to work performed in an economic way, as well as to 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 the concluded agreement, incl. during contract bidding and determination of contract prices in cases where they are formed on the basis of negotiations between customers and contractors;
Contracting organizations 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 is funds intended to cover the costs of contractors for the development of production and material incentives for workers.
Estimated profit is a normative part of the cost of construction products and is not included in the cost of work.
1.2. The estimated profit standard takes into account the costs of:
Certain federal, regional and local taxes and fees, including: corporate income tax, property tax, income tax of enterprises and organizations at rates established by local governments in an amount not exceeding 5 percent;
Expanded reproduction of contracting organizations (modernization of equipment, reconstruction of fixed assets);
Material incentives for workers (material assistance, implementation of health and recreation measures not directly related to the participation of workers in the production process);
Organization of assistance and free services to educational institutions.
1.3. Costs not taken into account in the estimated profit standards are given in Appendix 2.
1.4. As the basis for calculating the estimated profit, the amount of funds for remuneration of workers (builders and machine operators) in current prices as part of the estimated direct costs is taken.
The procedure for determining the amount of funds for workers' compensation 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 types of construction and installation work;
An individual standard developed (in some cases) for a specific contractor.
The decision on choosing an option for calculating the amount of estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.
2. PROCEDURE FOR DETERMINING AND APPLYING ESTIMATED PROFIT STANDARDS
2.1. When determining the estimated cost of construction and installation work, the industry-wide standard of estimated profit is 65% of the amount of funds for 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% of the amount of funds for remuneration of workers (builders and machine operators).
2.3. It is more expedient to use industry-wide standards of estimated profit for the development of investor estimates, feasibility studies of projects and determination of the initial (starting) price of the subject of the competition during contract bidding.
By agreement between the customer-developer and the contractor, the specified estimated profit standards can be applied at the stage of developing working documentation and payments for work performed.
2.4. When determining the estimated cost of construction and installation work at the stage of developing working documentation and making payments for work performed, estimated profit standards for types of construction and installation work are applied.
The specified 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 profits and standards for types of construction and installation work.
2.6. In cases where the conditions 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 workers 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. Making changes and additions to the standards approved by the State Construction Committee of Russia is not allowed.
3. PROCEDURE FOR CALCULATING INDIVIDUAL ESTIMATED PROFIT STANDARDS
3.1. When calculating individual standards, current legislative and regulatory documents are used that regulate the amount of standardized items, as well as data from state statistical reporting and accounting.
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 clause 1.2.
3.2. When determining the amount of funds under the article “Modernization of equipment, reconstruction of fixed assets”, it is necessary to perform an analysis of indicators characterizing the property position of contracting organizations (share of fixed assets in assets, share of the active part of fixed assets) and the actual state of fixed assets (renewal and disposal, coefficient wear and tear, availability of own working capital, etc.).
The amount of funds under this item is determined by calculation based on data from the business plan for the investment development of the organization and accounting of the contractor’s expenses 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 application 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);
Material assistance (including free of charge) to employees for participation in the mortgage lending system or for partial repayment of a loan provided 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, clubs or clubs, visits to cultural, entertainment or physical education (sports) events, as well as other similar payments.
The specified payments and monetary incentives include accruals of the unified social tax in accordance with current legislation, from the amount of planned funds for the provision of material assistance to workers and employees, etc.
3.4. Costs determined in accordance with clauses 3.2., 3.3. are subject to taxes in accordance with 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. Property tax is calculated on the basis of data on fixed assets used in construction and installation work, as well as planned funds for their acquisition and modernization.
3.7. The calculation of the individual rate of estimated profit is carried out using the formula:
where: - rate of individual profit, as a percentage;
The amount of profit determined by calculation for a specific contracting organization, thousand rubles;
Amount of funds for remuneration of workers (builders and machine operators as part of direct costs), thousand rubles.
4. PROCEDURE FOR ACCRUALING ESTIMATED PROFIT WHEN DRAFTING ESTIMATED DOCUMENTATION
4.1. When drawing up 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 as a whole according to the estimate (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 stages of design.
4.3. When determining the estimated cost of construction products at the current price level, the amount of estimated profit can be determined using the formulas:
At the "project" stage:
(2)
(3)
where: - the amount of estimated profit, thousand rubles;
The amount of funds for remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate (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 work, given in Appendix 3, in percent;
4.4. When applying the base-index method, the amount of estimated profit is determined by the formulas:
At the "project" stage:
At the “working documentation” stage:
* (5)
____________
* The formula corresponds to the original. Note.
where: - the amount of funds for remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate (estimate), compiled using estimated norms and prices at the base level, thousand rubles;
I - total estimated wages (basic wage) for construction workers and machine operators for the i-th type of work, thousand rubles;
Index of the current level of funds for wages in construction in relation to the level of wages (basic 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 domestic or construction contracts, it is recommended to determine the amount of estimated profit according to an individual standard agreed with the customer.
5. ORGANIZATION OF WORK TO DETERMINE ESTIMATED PROFIT STANDARDS
5.1. General methodological guidance for the development of estimated profit standards is provided by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector 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 types of construction and installation work, is carried out by development organizations determined by the Pricing Department.
The developed draft standards for estimated profits are considered by the Interdepartmental Commission (working group) for the development of documents on pricing in construction (IMC) of the State Construction Committee of Russia.
Taking into account the results of the review at the IEC, the development organizations make appropriate adjustments to the draft standards.
The adjusted 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 contracting organizations is carried out directly by contracting organizations or regional centers for pricing in construction (RCCP), design and other organizations on the basis of concluded contracts for the performance of these works. The developed projects of individual standards of estimated profit are transferred by the contractor to the customer-developer for consideration and examination. Based on expert opinions, development organizations make appropriate adjustments to the draft individual estimated profit standards and submit 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 estimated calculation of the cost of construction and contract prices based on the calculation agreed with the customer-developer.
Annex 1
List of legislative and regulatory documents,
used in the preparation of the "Methodological instructions
to determine the amount of estimated profit in construction"
1. Tax Code of the Russian Federation (Part One) dated July 31, 1998 N 146-FZ (Collection of Legislation of the Russian Federation, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2000, N 2, Art. .134).
2. Law of the Russian Federation of December 27, 1991 N 2118-1 “On the fundamentals of the tax system in the Russian Federation”, paragraph 2 of Article 18 and Articles 19, 20, 21 (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992 , N 11, art. 52; N 34, art. 1976; 1993, N 4, art. 118; Collection of Legislation of the Russian Federation, 1997, N 30, art. 3593; 1998, N 31, art. 3816, 3828; N 43, Art. 5213; 1999, N 1, Art. 1; N 7, Art. 879; N 25, Art. 3041; N 28, Art. 3475; 2000, N 32, Art. 3341).
7. Decree of the Government of the Russian Federation of August 5, 1992 N 552 “On approval of the Regulations on the composition of costs for the 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" (Collected Acts of the President and Government of the Russian Federation, 1992, N9, Art. 602; Collection of Legislation of the Russian Federation, 1995, N 27, Art. 2587; N 28, Art. 2686; N 48, Art. 4683; 1996 , N 43, art. 4924; N 49, art. 5557; 1998, N 2, art. 260; N 22, art. 2469; N 37, art. 4624; 1999, N 29, art. 3757; 2000, N 23, Art. 2431).
10. “Standard guidelines for planning and accounting for the cost of construction work,” approved by the Ministry of Construction of Russia dated December 4, 1995 N BE-11-260/7 (as amended on August 14, 1997).
11. Instruction of the Ministry of Taxes of Russia dated June 15, 2000 N 62 “On the procedure for calculating and paying income tax for enterprises and organizations to the budget.”
12. Letter of the State Tax Service of Russia dated April 2, 1996 N 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 N 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 N 04-02-14 “On the list of costs included in the cost of production when determining the cost of profit.”
15. Order of the Ministry of Finance of Russia dated December 9, 1998 N 60n “On approval of the Accounting Regulations “Accounting Policy of the Organization” PBU 1/98” (with amendments and additions dated December 30, 1999).
19. Order of the Ministry of Finance of Russia dated July 6, 1999 N 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 N 34n “On approval of the Regulations on accounting and financial reporting in the Russian Federation” (with amendments and additions dated December 30, 1999, March 24, 2000).
21. Order of the Ministry of Finance of Russia dated January 13, 2000 N 4n “On the forms of financial statements of organizations.”
22. Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n “On approval of the Accounting Regulations “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 June 15, 1998 N 25n “On approval of the Accounting Regulations “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 N 65n “On approval of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/97” (as amended and supplemented dated March 24, 2000).
26. Order of the Ministry of Finance of Russia dated January 10, 2000 N 2n “On approval of the Accounting Regulations “Accounting for Assets and Liabilities, the Value of which is Expressed 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 enterprise property tax to the budget” (with amendments and additions dated July 12, October 9, 1995, May 29, June 13, 1997, April 2, 1998).
28. Instruction of the Ministry of Taxes of Russia dated April 4, 2000 No. 59 “On the procedure for calculating and paying taxes received in road funds.”
30. Order of the Ministry of Taxes of Russia dated October 20, 2000 N BG-3-03/361 “On introducing amendments to the Instruction of the Ministry of Taxes of Russia dated 04.04.2000 N 59 “On the procedure for calculating and paying taxes received in road funds.”
31. The procedure for determining the fee and its maximum amounts for environmental pollution, waste disposal, and other types of harmful effects, approved by Decree of the Government of the Russian Federation of August 28, 1992 N 632 (Collected Acts of the President and Government of the Russian Federation. 1992, N 10, Art. 726; 1995, No. 3, Art. 190).
32. Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 21, 1993 No. 22 “On some issues of practice in applying the Law of the RSFSR “On Environmental Protection” (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,
Incl. on the:
Charitable contributions;
Development of social and communal spheres;
Voluntary donations to election funds;
Bonuses for non-production workers;
Payment for additional (exceeding the established duration) vacations;
Allocation of one-time benefits to retiring employees, pension supplements;
Compensation for the cost of food in canteens and buffets;
Payment for travel on public transport;
Reimbursement of expenses in excess of established standards when sending workers to perform installation, commissioning and construction work, for the mobile and traveling nature of their activities, for performing work on a rotational basis;
Payment for subscriptions to newspapers and magazines;
Payment of travel expenses in excess of established norms;
Insurance of personnel of construction organizations (except for compulsory social insurance and health insurance);
To create joint ventures;
Purchase of shares, bonds and other securities, costs associated with the issue 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 starting a household;
Payments for exceeding maximum permissible emissions of pollutants;
Other expenses incurred at the expense of the organization's own funds.
2. costs associated with replenishment of working capital
The procedure for replenishing these funds is provided for when concluding construction contracts, including advance payments for 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-production facilities;
Technical re-equipment, reconstruction, expansion and construction of new production facilities.
Appendix 3
Estimated profit standards for types of construction and installation work
|
Types of construction and installation work |
As a percentage of the payment fund |
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Earthworks performed: |
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Mechanized way |
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Using hydromechanization means |
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Cultural and technical works |
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Mining stripping works |
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Drilling and blasting operations |
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Wells for water |
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Pile work |
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Consolidation of soils. Drawer wells |
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Concrete and reinforced concrete monolithic structures in construction: |
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Industrial |
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Housing and civil |
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Concrete and reinforced concrete prefabricated structures in construction: |
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Industrial |
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Housing and civil (without efficiency) |
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Large-panel housing construction |
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Brick and block structures in buildings: |
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Industrial |
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Housing and civil |
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Agricultural |
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Metal constructions |
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Wooden structures |
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Roofs |
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Protection of building structures and equipment from corrosion |
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Constructions in agriculture: |
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Metal |
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Reinforced concrete |
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Frame-sheathing |
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Construction of greenhouses |
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Finishing work |
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Plumbing work - internal (pipelines, water supply, sewerage, heating, gas supply, ventilation and air conditioning) |
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Electrical lighting of buildings |
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External networks of water supply, sewerage, heat supply, gas pipelines |
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Trunk pipelines for gas and oil products |
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Thermal insulation work |
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Car roads |
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Railways |
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Tunnels and subways |
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Bridges and pipes |
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Aerodromes |
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Tram rails |
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Power lines |
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Communications, radio and television facilities: |
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Laying and installation of communication networks |
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Installation of radio television and electronic equipment |
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Laying and installation of long-distance communication lines |
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Mining (underground mining and capital) works: |
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In the coal industry |
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In other industries |
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Earthen structures of hydraulic structures |
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Concrete and reinforced concrete structures of hydraulic structures |
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Stone structures of hydraulic structures |
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Metal structures of hydraulic structures |
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Wooden structures for hydraulic structures |
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Waterproofing work in hydraulic structures |
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Bank protection works |
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Ship routes of slipways and slipways |
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Underwater construction (diving) work |
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Industrial furnaces and pipes |
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Landscaping. Protective forest plantations. Perennial fruit plantings |
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Oil wells (including offshore conditions) |
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Gas wells (including offshore conditions) |
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Installation of equipment |
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Installation of equipment at nuclear power plants |
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Electric installation work: |
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At nuclear power plants |
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At other sites |
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Signaling, centralization, blocking and communication devices on railways |
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Construction of aircraft landing aids and air traffic control systems at airfields |
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|
Commissioning works |
The text of the document is verified according to:
official publication
M.: Gosstroy of Russia, 2001
The State Construction Committee of Russia, by resolution No. 15 dated February 28, 2001, approved, in agreement with the Russian Ministry of Finance and the Russian Ministry of Economic Development, “Methodological 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 “Methodological recommendations 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 October 30, 1992 No. BF-906/12) and section 3 of the “Methodological guidelines for determining the amount of overhead costs and estimated profit in construction” were canceled. carried out in the regions of the Far North and areas equivalent to them" (MDS 81-5.99).
The provisions given in the Guidelines are mandatory for all enterprises and organizations, regardless of affiliation and form of ownership, carrying out capital construction at the expense of the federal budget, funds from the budgets of the constituent entities of the Russian Federation, government loans received under state guarantees, and other funds received as state support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.
For construction projects financed from the own funds of enterprises, organizations and individuals, the provisions of the Methodological Instructions are advisory in nature.
In connection with incoming requests related to the release of “Methodological guidelines for determining the amount of estimated profit in construction,” the Gosstroy of Russia reports the procedure for applying estimated profit standards when recalculating estimate documentation and paying for work performed.
For construction projects for which the estimate documentation was approved before the issuance of the said resolution, the balance of the estimated cost of construction and installation work for construction projects transitioning to 2001 as of March 1, 2001, as well as the full estimated cost of construction and installation work for construction projects starting again, is subject to clarification. in 2001 and subsequent years.
The cost of work to be performed by contractors after March 1, 2001, as well as payments for work performed, are determined using newly approved estimated profit standards.
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 from other items of the estimate.
In the absence of these sources, the necessary additional funds are included in the estimated cost of construction 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 UTILITIES COMPLEX
(Gosstroy of Russia)
Guidelines for determining the amount of estimated profit in construction MDS 81-25.2001
APPROVED by Resolution of the State Construction Committee of Russia No. 15 dated February 28, 2001
INTRODUCED by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector of the Gosstroy of Russia.
ADOPTED AND ENTERED INTO EFFECT from 03/01/2001 by Resolution of the State Construction Committee of Russia dated 02/28/2001 No. 15
IN REPLACEMENT of the Methodological recommendations for determining the amount of estimated profit when forming free prices for construction products (letter of the Ministry of Construction of Russia dated October 30, 1992 No. BF-906/12) and section 3 of the Methodological guidelines for determining the amount of overhead costs and estimated profit in construction carried out in the regions of the Extreme North and areas equivalent to them (MDS 81-5.99).
These Guidelines are intended for a wide range of specialists involved in the issues of estimate regulation and pricing in construction.
DEVELOPED by the Interregional Center for Pricing in Construction and the Building Materials Industry of the Gosstroy of Russia (head - I.I. Dmitrenko, executive officer - G.P. Shpunt), State Academy of Professional Retraining and Advanced Training for Managers and Investment Sector Specialists (GASIS) of the Ministry of Education Russian Federation (G.M. Khaikin, I.G. Tsirunyan) and the State Enterprise Krasnodar Regional Center for Pricing in Construction “Kubanstroitsena” (I.A. Krupenina).
CONSIDERED by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector 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 State Construction Committee of Russia on the development of documents on pricing in construction.
Technical editor V.I. Shamenkov
AMENDED According to Letters of the Federal Agency for Construction and Housing and Communal Services dated November 18, 2004 No. AP-5536/06, dated February 8, 2008 No. VB-338/02
METHODOLOGICAL INSTRUCTIONS
to determine the amount of estimated profit in construction
MDS 81-25.2001 (*)
Date of introduction 2001-03-01
DEVELOPED Interregional center for pricing in construction and the building materials industry of the Gosstroy of Russia (head - I.I. Dmitrenko, executive officer - G.P. Shpunt), State Academy of Professional Retraining and Advanced Training for Managers and Investment Sector Specialists (GASIS) of the Ministry of Education of the Russian Federation Federation (G.M. Khaikin, I.G. Tsirunyan) and the State Enterprise Krasnodar Regional Center for Pricing in Construction "Kubanstroitsen" (I.A. Krupenina).
CONSIDERED Department of Pricing and Estimated Standardization in Construction and Housing and Communal Sector 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 State Construction Committee of Russia on the development of documents on pricing in construction.
INTRODUCED Department of Pricing and Estimated Standardization in Construction and Housing and Communal Sector of the Gosstroy of Russia.
ACCEPTED AND ENTERED INTO EFFECT from 03/01/2001 by resolution of the State Construction Committee of Russia dated 02/28/2001 N 15.
IN REPLACE Methodological recommendations for determining the amount of estimated profit when forming free prices for construction products (letter from the Ministry of Construction of Russia dated October 30, 1992 N BF-906/12) and section 3 of the Methodological guidelines for determining the amount of overhead costs and estimated profit in construction carried out in the Far North and areas equivalent to them (MDS 81-5.99).
(*)- in ed. letters AP-5536/06 dated November 18, 2004
INTRODUCTION
“Guidelines for determining the amount of estimated profit in construction MDS 81-25.2001” (hereinafter referred to as Methodological Instructions) define the principles and procedure for calculating the amount of estimated profit when forming the estimated cost of construction.
The guidelines are used to determine the initial (starting) price of construction products when developing tender documentation for holding competitions for the placement of contracts for the performance of works and the provision of services in construction and contract 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, Model guidelines for planning and accounting for the cost of construction work (approved by the Ministry of Construction Russian Federation December 4, 1995 N BE-11-260/7), Methodological recommendations for the development of an enterprise’s pricing policy (Order of the Ministry of Economy of the Russian Federation N 118 dated October 1, 1997), as well as in current regulations on accounting and other documents, according to Appendix 1.
The guidelines have been agreed upon with the Ministry of Finance of Russia (letter dated January 30, 2001 N 06-10-24/31) and the Ministry of Economic Development of Russia (letter dated December 15, 2000 N ША-681/05).
The provisions given in the Guidelines are mandatory for all enterprises and organizations, regardless of affiliation and form of ownership, carrying out capital construction at the expense of the federal budget, funds from the budgets of the constituent entities of the Russian Federation, government loans received under state guarantees, and other funds received as state support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.
For construction projects financed from the own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.
The provisions of the Methodological Instructions apply to work performed in an economic way, as well as to 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 the concluded agreement, incl. during contract bidding and determination of contract prices in cases where they are formed on the basis of negotiations between customers and contractors;
Contracting organizations 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 is funds intended to cover the costs of contractors for the development of production and material incentives for workers.
Estimated profit is a normative part of the cost of construction products and is not included in the cost of work.
1.2. The estimated profit standard takes into account the costs of:
Certain federal, regional and local taxes and fees, including: corporate income tax, property tax, income tax of enterprises and organizations at rates established by local governments in an amount not exceeding 5 percent;
Expanded reproduction of contracting organizations (modernization of equipment, reconstruction of fixed assets);
Material incentives for workers (material assistance, implementation of health and recreation measures not directly related to the participation of workers in the production process);
Organization of assistance and free services to educational institutions.
1.3. Costs not taken into account in the estimated profit standards are given in Appendix 2.
1.4. As the basis for calculating the estimated profit, the amount of funds for remuneration of workers (builders and machine operators) in current prices as part of the estimated direct costs is taken.
The procedure for determining the amount of funds to pay 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 types of construction and installation work;
An individual standard developed (in some cases) for a specific contractor.
The decision on choosing an option for calculating the amount of estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.
2. PROCEDURE FOR DETERMINING AND APPLYING ESTIMATED PROFIT STANDARDS
2.1. When determining the estimated cost of construction and installation work, the industry-wide standard of estimated profit is 65% of the amount of funds for 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% of the amount of funds for remuneration of workers (builders and machine operators).
2.3. It is more expedient to use industry-wide standards of estimated profit for the development of investor estimates, feasibility studies of projects and determination of the initial (starting) price of the subject of the competition during contract bidding.
By agreement between the customer-developer and the contractor, the specified estimated profit standards can be applied at the stage of developing working documentation and payments for work performed.
2.4. When determining the estimated cost of construction and installation work at the stage of developing working documentation and making payments for work performed, estimated profit standards for types of construction and installation work are applied.
The specified 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 profits and standards for types of construction and installation work.
2.6. In cases where the conditions 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 workers 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. Making changes and additions to the standards approved by the State Construction Committee of Russia is not allowed.
3. PROCEDURE FOR CALCULATING INDIVIDUAL ESTIMATED PROFIT STANDARDS
3.1. When calculating individual standards, current legislative and regulatory documents are used that regulate the amount of standardized items, as well as data from state statistical reporting and accounting.
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 clause 1.2.
3.2. When determining the amount of funds under the article “Modernization of equipment, reconstruction of fixed assets”, it is necessary to perform an analysis of indicators characterizing the property position of contracting organizations (share of fixed assets in assets, share of the active part of fixed assets) and the actual state of fixed assets (renewal and disposal, coefficient wear and tear, availability of own working capital, etc.).
The amount of funds under this item is determined by calculation based on data from the business plan for the investment development of the organization and accounting of the contractor’s expenses 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 application 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);
Material assistance (including free of charge) to employees for participation in the mortgage lending system or for partial repayment of a loan provided 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, clubs or clubs, visits to cultural, entertainment or physical education (sports) events, as well as other similar payments.
The specified payments and monetary incentives include accruals of the unified social tax in accordance with current legislation, from the amount of planned funds for the provision of material assistance to workers and employees, etc.
3.4. Costs determined in accordance with clauses 3.2., 3.3. are subject to taxes in accordance with 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. Property tax is calculated on the basis of data on fixed assets used in construction and installation work, as well as planned funds for their acquisition and modernization.
3.7. The calculation of the individual rate of estimated profit is carried out using the formula:
Where: (1)
Individual profit rate, as a percentage;
The amount of profit determined by calculation for a specific contracting organization, thousand rubles;
Amount of funds for remuneration of workers (builders and machine operators as part of direct costs), thousand rubles.
4. PROCEDURE FOR ACCRUALING ESTIMATED PROFIT WHEN DRAFTING ESTIMATED DOCUMENTATION
4.1. When drawing up 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 as a whole according to the estimate (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 stages of design.
4.3. When determining the estimated cost of construction products at the current price level, the amount of estimated profit can be determined using the formulas:
at the "project" stage:
(2)
where (3)
The amount of estimated profit, thousand rubles;
The amount of funds for remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate (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 work, given in Appendix 3, in percent;
4.4. When applying the base-index method, the amount of estimated profit is determined by the formulas:
at the "project" stage:
(4)
at the “working documentation” stage:
(5)
Where:- the amount of funds for remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate (estimate), compiled using estimated norms and prices at the base level, thousand rubles;
And - total estimated wages (basic wage) for construction workers and machine operators for the i-th type of work, thousand rubles;
Index of the current level of funds for wages in construction in relation to the level of wages (basic 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 domestic or construction contracts, it is recommended to determine the amount of estimated profit according to an individual standard agreed with the customer.
5. ORGANIZATION OF WORK TO DETERMINE ESTIMATED PROFIT STANDARDS
5.1. General methodological guidance for the development of estimated profit standards is provided by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector 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 types of construction and installation work, is carried out by development organizations determined by the Pricing Department.
The developed draft standards for estimated profits are considered by the Interdepartmental Commission (working group) for the development of documents on pricing in construction (IMC) of the State Construction Committee of Russia.
Taking into account the results of the review at the IEC, the development organizations make appropriate adjustments to the draft standards.
The adjusted 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 contracting organizations is carried out directly by contracting organizations or regional centers for pricing in construction (RCCP), design and other organizations on the basis of concluded contracts for the performance of these works. The developed projects of individual standards of estimated profit are transferred by the contractor to the customer-developer for consideration and examination. Based on expert opinions, development organizations make appropriate adjustments to the draft individual estimated profit standards and submit 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 estimated calculation of the cost of construction and contract prices based on the calculation agreed with the customer-developer.
Annex 1
List of legislative and regulatory documents,
used in the preparation of the "Methodological instructions
to determine the amount of estimated profit in construction"
1. Tax Code of the Russian Federation (Part One) dated July 31, 1998 N 146-FZ (Collection of Legislation of the Russian Federation, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2000, N 2, Art. .134).
2. Federal Law of July 31, 1998 N 147-FZ “On the introduction into force of part one of the Tax Code of the Russian Federation” (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3825; 1999, N 28, Art. 3488; 2000, N 32, art. 3341).
3. Federal Law of August 5, 2000 N 118-FZ “On the introduction into force of part two of the Tax Code of the Russian Federation and amendments to some legislative acts of the Russian Federation on taxes” (Collected Legislation of the Russian Federation, 2000, N 32, Art. 3341).
4. Law of the Russian Federation of October 18, 1991 N 1759-1 “On road funds in the Russian Federation” (Gazette of the Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1991, N 44, Art. 1426; Gazette of the Congress of People's Deputies of the Russian Federation and Supreme Council of the Russian Federation, 1993, N 37, Art. 102; Collection of Legislation of the Russian Federation, 1994, N 29, Art. 3010; 1995, N 26, Art. 2402; N 35, Art. 3503; 1996, N 1, Art. .4; 1997, N 22, Art. 2545; 1998, N 13, Art. 1473; N 26, Art. 3013; 1999, N 1, Art. 1; N 7, Art. 879; N 16, Art. 1930 ; N 18, Art. 2221).
5. Law of the Russian Federation of December 13, 1991 N 2030-1 “On the property tax of enterprises” (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, N 12, Art. 599; N 34, Art. 1976 ; 1993, No. 4, Art. 118; No. 25, Art. 905; Collection of Legislation of the Russian Federation, 1995, No. 18, Art. 1590).
6. Law of the Russian Federation of December 27, 1991 N 2118-1 “On the fundamentals of the tax system in the Russian Federation”, paragraph 2 of Article 18 and Articles 19, 20, 21 (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992 , N 11, art. 52; N 34, art. 1976; 1993, N 4, art. 118; Collection of Legislation of the Russian Federation, 1997, N 30, art. 3593; 1998, N 31, art. 3816, 3828; N 43, Art. 5213; 1999, N 1, Art. 1; N 7, Art. 879; N 25, Art. 3041; N 28, Art. 3475; 2000, N 32, Art. 3341).
7. Law of the Russian Federation of December 27, 1991 N 2116-1 “On the income tax of enterprises and organizations” (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, N 11, Art. 525; N 34, Art. .1976; N 4, Art. 118; "Rossiyskaya Gazeta", 1993, November 3, N 205; Collection of Legislation of the Russian Federation, 1994, N 27, Art. 2823; N 29, Art. 3010; N 32, Art. 3304 ; 1995, N 18, art. 1592; N 26, art. 2402, 2403; N 49, art. 4695; 1996, N 1, art. 4, 20; N 51, art. 5682; 1997, N 3, art. .357; 998, N 47, art. 5702; 1999, N 2, art. 237; N 10, art. 1162; N 14, art. 1660; 2000, N 32, art. 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 N 552 “On approval of the Regulations on the composition of costs for the 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" (Collected Acts of the President and Government of the Russian Federation, 1992, N9, Art. 602; Collection of Legislation of the Russian Federation, 1995, N 27, Art. 2587; N 28, Art. 2686; N 48, Art. 4683; 1996 , N 43, art. 4924; N 49, art. 5557; 1998, N 2, art. 260; N 22, art. 2469; N 37, art. 4624; 1999, N 29, art. 3757; 2000, N 23, Art. 2431).
11. Instruction of the Ministry of Taxes of Russia dated June 15, 2000 N 62 “On the procedure for calculating and paying income tax for enterprises and organizations to the budget.”
12. Letter of the State Tax Service of Russia dated April 2, 1996 N 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 N 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 N 04-02-14 “On the list of costs included in the cost of production when determining the cost of profit.”
15. Letter of the State Tax Service of Russia dated October 27, 1998 N ШС-6-02/768 “Methodological recommendations on certain issues of profit taxation” (as amended on July 12, 1999).
16. Letter of the Ministry of Taxes and Taxes of Russia dated January 17, 2000 N 02-1-16/2 “On the taxation of profit 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 N 04-02-05/2 “On the taxation of exchange rate and amount differences.”
18. Order of the Ministry of Finance of Russia dated December 9, 1998 N 60n “On approval of the Accounting Regulations “Accounting Policy of the Organization” PBU 1/98” (with amendments and additions dated December 30, 1999).
19. Order of the Ministry of Finance of Russia dated July 6, 1999 N 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 N 34n “On approval of the Regulations on accounting and financial reporting in the Russian Federation” (with amendments and additions dated December 30, 1999, March 24, 2000).
21. Order of the Ministry of Finance of Russia dated January 13, 2000 N 4n “On the forms of financial statements of organizations.”
22. Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n “On approval of the Accounting Regulations “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 N ЗЗн “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 N 25n “On approval of the Accounting Regulations “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 N 65n “On approval of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/97” (as amended and supplemented dated March 24, 2000).
26. Order of the Ministry of Finance of Russia dated January 10, 2000 N 2n “On approval of the Accounting Regulations “Accounting for Assets and Liabilities, the Value of which is Expressed 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 enterprise property tax to the budget” (with amendments and additions dated July 12, October 9, 1995, May 29, June 13, 1997, April 2, 1998).
28. Order of the Ministry of Taxes of Russia dated November 15, 2000 N-BG-3-04/389 “On introducing amendments to the instruction of the State Tax Service of Russia dated June 8, 1995 N 33 “On the procedure for calculating and paying enterprise property tax to the budget.”
29. Instruction of the Ministry of Taxes of Russia dated April 4, 2000 No. 59 “On the procedure for calculating and paying taxes received in road funds.”
30. Order of the Ministry of Taxes of Russia dated October 20, 2000 N BG-3-03/361 “On introducing amendments to the Instruction of the Ministry of Taxes of Russia dated 04.04.2000 N 59 “On the procedure for calculating and paying taxes received in road funds.”
31. The procedure for determining the fee and its maximum amounts for environmental pollution, waste disposal, and other types of harmful effects, approved by Decree of the Government of the Russian Federation of August 28, 1992 N 632 (Collected Acts of the President and Government of the Russian Federation. 1992, N 10, Art. 726; 1995, No. 3, Art. 190).
32. Basic standards for payment for emissions, discharges of pollutants into the environment and waste disposal, approved by the Russian Ministry of Natural Resources 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 N 9-5-12 and the Ministry of Natural Resources of Russia dated December 21, 1992 N 04-04/72-6344 “Procedure for sending by enterprises, institutions, organizations, citizens, foreign legal entities and citizens funds to state extra-budgetary environmental funds" (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 “On some issues of practice in applying the Law of the RSFSR “On Environmental Protection” (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,- incl. on the:
Charitable contributions;
Development of social and communal spheres;
Voluntary donations to election funds;
Bonuses for non-production workers;
Payment for additional (exceeding the established duration) vacations;
Allocation of one-time benefits to retiring employees, pension supplements;
Compensation for the cost of food in canteens and buffets;
Payment for travel on public transport;
Reimbursement of expenses in excess of established standards when sending workers to perform installation, commissioning and construction work, for the mobile and traveling nature of their activities, for performing work on a rotational basis;
Payment for subscriptions to newspapers and magazines;
Payment of travel expenses in excess of established norms;
Insurance of personnel of construction organizations (except for compulsory social insurance and health insurance);
To create joint ventures;
Purchase of shares, bonds and other securities, costs associated with the issue and distribution of securities;
Maintenance of the management apparatus of 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 starting a household;
Payments for exceeding maximum permissible emissions of pollutants;
Maintenance of educational institutions 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 replenishment of working capital
The procedure for replenishing these funds is provided for when concluding construction contracts, including advance payments for 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 facilities and institutions of healthcare, public education, culture and sports, children's preschool institutions, children's recreation camps, housing stock on the balance sheet of construction and installation organizations, as well as covering expenses with the shared participation of organizations;
Construction of residential and other non-production facilities;
Technical re-equipment, reconstruction, expansion and construction of new production facilities.
Letter of the Ministry of Industry and Energy of Russia dated November 18, 2004 No. AP-5536/06
On the procedure for applying estimated profit standards in construction
The Federal Agency for Construction and Housing and Communal Services explains the procedure for applying the estimated profit standards given in the “Guidelines for determining the amount of estimated profit in construction” MDS 81-25.2001, put into effect by Decree of the State Construction Committee of Russia dated February 28, 2001 No. 15.
The procedure for calculating estimated profit standards when drawing up estimate documentation is set out in section 4 of MDS 81-25.2001.
When using in local estimates (budget calculations) standards of estimated profit for types of construction, installation and repair work, standards are calculated for sets of works determined in accordance with the names of the collections GESN-2001, GESNm-2001, GESNp-2001, GESNr-2001 .
Linking the estimated profit standards by type of work indicating the sections and tables of the relevant collections (scope of application) is given in Appendices 1, 2 to this letter.
With the release of this letter, Appendix 3 to MDS 81-25.2001 loses its force.
A.A. Popov
ANNEX 1
(Appendix 3 to MDS 81-25.2001)
Recommended standards of estimated profit by type of construction and installation work
|
No. |
Types of construction and installation work |
Estimated profit standards as a percentage of the wage fund for workers (builders) and machine operators) |
Scope of application (Numbers of collections GESN, GESNm, GESNp) |
|
mechanized way |
GESN-2001-01 table 01-01-001÷138; 01-02-01÷11; |
||
|
manually |
table 01-02-55÷64; |
||
|
using hydromechanization means |
table 01-01-144÷155; |
||
|
for other types of work (preparatory, accompanying, strengthening) |
table 01-02-17÷49; 01-02-65÷135; |
||
|
Mining stripping works |
GESN-2001-02 |
||
|
Drilling and blasting operations |
GESN-2001-03 |
||
|
Wells |
GESN-2001-04 |
||
|
Pile work |
GESN-2001-05 section 01 |
||
|
Drawer wells |
section 02 |
||
|
Soil consolidation |
section 03 |
||
|
Concrete and reinforced concrete monolithic structures in construction: industrial |
GESN-2001-06 section 01 (divisions 1÷14) |
||
|
housing and civil |
section 01 (departments 16,17,18) |
||
|
Concrete and reinforced concrete prefabricated structures in construction: industrial |
GESN-2001-07 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 |
||
|
Floors |
GESN-2001-11 |
||
|
Roofs |
GESN-2001-12 |
||
|
Protection of building structures and equipment from corrosion |
GESN-2001-13 |
||
|
14.1 |
Structures in rural construction: metal |
GESN-2001-14 |
|
|
14.2 |
reinforced concrete |
||
|
14.3 |
frame-sheathing |
||
|
14.4 |
construction of greenhouses |
||
|
Finishing work |
GESN-2001-15 |
||
|
Plumbing work - internal (pipelines, water supply, sewerage, heating, gas supply, ventilation and air conditioning) |
GESN-2001-16; 17, 18, 19, 20 |
||
|
Temporary prefabricated 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 work |
GESN-2001-26 |
||
|
Car roads |
GESN-2001-27 (except section 10) |
||
|
Railways |
GESN-2001-28 |
||
|
23.1 23.2 |
Tunnels and subways closed method of work open method of work |
GESN-2001-29 |
|
|
Bridges and pipes |
GESN-2001-30 |
||
|
Aerodromes |
GESN-2001-31 |
||
|
Tram rails |
GESN-2001-32 |
||
|
Power lines |
GESN-2001-33 |
||
|
28.1 |
Communications, radio 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 long-distance communication lines |
GESNm-2001-10 (department 06, section 1, section 3 (when laying long-distance (zonal) fiber-optic cables) |
||
|
Mining works: |
GESN-2001-35 |
||
|
29.1 |
in the coal industry |
||
|
29.2 |
in other industries |
||
|
Earthen structures 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 for hydraulic structures |
GESN-2001-40 |
||
|
Waterproofing work in hydraulic structures |
GESN-2001-41 |
||
|
Bank protection works |
GESN-2001-42 |
||
|
Ship routes of slipways and slipways |
GESN-2001-43 |
||
|
Underwater construction (diving) work |
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 |
||
|
Oil and gas wells 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 assembly welded joints during equipment installation NPP), 41; |
||
|
Installation of equipment at nuclear power plants |
GESNm-2001-13, 39 (inspection of assembly welded joints during installation of nuclear power plant equipment) |
||
|
Electric installation work: |
|||
|
45.1 |
at nuclear power plants |
GESNm-2001-8 |
|
|
45.2 |
at other sites |
GESNm-2001-8, 20 (department 02) |
|
|
Signaling, centralization, blocking and communication devices on railways |
GESNm-2001-20 (department 01) GESNm-2001-10 (department 07) |
||
|
Construction of aircraft landing aids and air traffic control systems at airfields |
GESNm-2001-8, 10, 11 |
||
|
Commissioning works |
GESNp-2001 |
||
|
Work 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 construction of new structural elements in a building being repaired), using the TER-2001 (FER-2001) collections, the estimated profit standards should be applied with a coefficient of 0.85.
2. For organizations using a simplified taxation system, estimated profit standards are applied with a coefficient of 0.9.
APPENDIX 2
(Appendix 4 to MDS 81-25.2001)
|
№ p/p |
Types of repair and construction work |
Estimated profit standards as a percentage of the wage fund for construction workers and machine operators |
Region applications |
|
Earthworks performed: mechanized way |
GESNr-2001-51 |
||
|
manually |
|||
|
Foundations |
GESNr-2001-52 |
||
|
Walls |
GESNr-2001-53 |
||
|
Floors |
GESNr-2001-54 |
||
|
Partitions |
GESNr-2001-55 |
||
|
Openings |
GESNr-2001-56 |
||
|
Floors |
GESNr-2001-57 |
||
|
Roofs, roofs |
GESNr-2001-58 |
||
|
Stairs, porches |
GESNr-2001-59 |
||
|
Furnace work |
GESNr-2001-60 |
||
|
Plastering works |
GESNr-2001-61 |
||
|
Painting works |
GESNr-2001-62 |
||
|
Glass, wallpaper and tiling works |
GESNr-2001-63 |
||
|
Stucco works |
GESNr-2001-64 |
||
|
15.1 15.2 |
Internal sanitary works: dismantling and disassembly pipe change |
GESNr-2001-65 |
|
|
16.1 16.2 |
External engineering networks: disassembly, cleaning pipe replacement |
GESNr-2001-66 |
|
|
Electric installation work |
GESNr-2001-67 |
||
|
Improvement |
GESNr-2001-68 |
||
|
Other repair and construction work |
GESNr-2001-69 |
Note:
For organizations using a simplified taxation system, estimated profit standards are applied with a coefficient of 0.9.
Letter from Gosstroy of Russia
dated March 20, 2001 No. NZ-1311/10
On the procedure for applying the Guidelines for determining the amount of estimated profit in construction
The State Construction Committee of Russia, by resolution No. 15 dated February 28, 2001, approved, in agreement with the Russian Ministry of Finance and the Russian Ministry of Economic Development, “Methodological 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 “Methodological recommendations 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 October 30, 1992 No. BF-906/12) and section 3 of the “Methodological guidelines for determining the amount of overhead costs and estimated profit in construction” were canceled. carried out in the regions of the Far North and areas equivalent to them" (MDS 81-5.99).
For construction projects financed from the own funds of enterprises, organizations and individuals, the provisions of the Methodological Instructions are advisory in nature.
In connection with incoming requests related to the release of “Methodological guidelines for determining the amount of estimated profit in construction,” the Gosstroy of Russia reports the procedure for applying estimated profit standards when recalculating estimate documentation and paying for work performed.
For construction projects for which the estimate documentation was approved before the issuance of the said resolution, the balance of the estimated cost of construction and installation work for construction projects transitioning to 2001 as of March 1, 2001, as well as the full estimated cost of construction and installation work for construction projects starting again, is subject to clarification. in 2001 and subsequent years.
The cost of work to be performed by contractors after March 1, 2001, as well as payments for work performed, are determined using newly approved estimated profit standards.
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 from other items of the estimate.
In the absence of these sources, the necessary additional funds are included in the estimated cost of construction 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
ON CONSTRUCTION AND HOUSING AND COMMUNAL COMPLEX
(Gosstroy of Russia)
METHODOLOGICAL INSTRUCTIONS
BY DETERMINING THE AMOUNT OF ESTIMATED PROFIT IN CONSTRUCTION
MDS 81-25.2001
APPROVED by Resolution of the State Construction Committee of Russia No. 15 dated February 28, 2001
INTRODUCED by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector of the Gosstroy of Russia.
ADOPTED AND ENTERED INTO EFFECT from 03/01/2001 by Resolution of the State Construction Committee of Russia dated 02/28/2001 No. 15
IN REPLACEMENT of the Methodological recommendations for determining the amount of estimated profit when forming free prices for construction products (letter of the Ministry of Construction of Russia dated October 30, 1992 No. BF-906/12) and section 3 of the Methodological guidelines for determining the amount of overhead costs and estimated profit in construction carried out in the regions of the Extreme North and areas equivalent to them (MDS 81-5.99).
These Guidelines are intended for a wide range of specialists involved in the issues of estimate regulation and pricing in construction.
DEVELOPED by the Interregional Center for Pricing in Construction and the Building Materials Industry of the Gosstroy of Russia (head - I.I. Dmitrenko, executive officer - G.P. Shpunt), State Academy of Professional Retraining and Advanced Training for Managers and Investment Sector Specialists (GASIS) of the Ministry of Education Russian Federation (G.M. Khaikin, I.G. Tsirunyan) and the State Enterprise Krasnodar Regional Center for Pricing in Construction “Kubanstroitsena” (I.A. Krupenina).
CONSIDERED by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector 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 State Construction Committee of Russia on the development of documents on pricing in construction.
Technical editor V.I. Shamenkov
AMENDED in accordance with Letter of the Federal Agency for Construction and Housing and Communal Services dated November 18, 2004 No. AP-5536/06
INTRODUCTION
“Guidelines for determining the amount of estimated profit in construction. MDS 81-25.2001” (hereinafter referred to as Methodological Instructions) determine the principles and procedure for calculating the amount of estimated profit when forming the estimated cost of construction.
The guidelines are used to determine the initial (starting) price of construction products when developing tender documentation for holding competitions for the placement of contracts for the performance of works and the provision of services in construction and contract 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, Model guidelines for planning and accounting for the cost of construction work (approved by the Ministry of Construction Russian Federation December 4, 1995 No. BE-11-260/7), Methodological recommendations for the development of an enterprise’s pricing policy (Order of the Ministry of Economy of the Russian Federation No. 118 dated October 1, 1997), as well as in current regulations on accounting and other documents, according to Appendix 1.
The guidelines were approved by the Ministry of Finance of Russia (letter dated January 30, 2001, No. 06-10-24/31) and the Ministry of Economic Development of Russia (letter dated December 15, 2000, No. ША-681/05).
The provisions given in the Guidelines are mandatory for all enterprises and organizations, regardless of affiliation and form of ownership, carrying out capital construction at the expense of the federal budget, funds from the budgets of the constituent entities of the Russian Federation, government loans received under state guarantees, and other funds received as state support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.
For construction projects financed from the own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.
The provisions of the Methodological Instructions apply to work performed in an economic way, as well as to 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.
Please send comments and suggestions for further improvement of the Guidelines to:
117987, Moscow, GSP-1, st. Stroiteley 8, building 2, Department of Pricing and Estimated Standardization in Construction and Housing and Communal Sector of the 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 the concluded agreement, incl. during contract bidding and determination of contract prices in cases where they are formed 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 workers.
Estimated profit is a normative part of the cost of construction products and is not included in the cost of work.
1.2. The estimated profit standard takes into account the costs of:
- certain federal, regional and local taxes and fees, including corporate income tax, property tax, income tax of enterprises and organizations at rates established by local governments in an amount not exceeding 5 percent;
- expanded reproduction of contracting organizations (modernization of equipment, reconstruction of fixed assets);
- material incentives for workers (financial assistance, implementation of health and recreation measures not directly related to the participation of workers in the production process);
- organizing assistance and free services to educational institutions.
1.3. Costs not taken into account in the estimated profit standards are given in Appendix 2.
1.4. The basis for calculating the estimated profit is the amount of funds for remuneration of workers (builders and machine operators) in current prices as part of the estimated direct costs.
The procedure for determining the amount of funds to pay workers is given in “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 types of construction and installation work;
- an individual standard developed (in some cases) for a specific contractor.
The decision on choosing an option for calculating the amount of estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.
2. PROCEDURE FOR DETERMINING AND APPLYING ESTIMATED PROFIT STANDARDS
2.1. When determining the estimated cost of construction and installation work, the industry-wide standard of estimated profit is 65% of the amount of funds for 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% of the amount of funds for remuneration of workers (builders and machine operators).
2.3. It is more expedient to use industry-wide standards of estimated profit for the development of investor estimates, feasibility studies of projects and determination of the initial (starting) price of the subject of the competition during contract bidding.
By agreement between the customer-developer and the contractor, the specified estimated profit standards can be applied at the stage of developing working documentation and payments for work performed.
2.4. When determining the estimated cost of construction and installation work at the stage of developing working documentation and making payments for work performed, estimated profit standards for types of construction and installation work are applied.
The specified 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 profits and standards for types of construction and installation work.
2.6. In cases where the conditions 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 workers, 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. Making changes and additions to the standards approved by the State Construction Committee of Russia is not allowed.
3. PROCEDURE FOR CALCULATING INDIVIDUAL ESTIMATED PROFIT STANDARDS
3.1. When calculating individual standards, current legislative and regulatory documents are used that regulate the amount of standardized items, as well as data from state statistical reporting and accounting.
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 clause 1.2.
3.2. When determining the amount of funds under the article “Modernization of equipment, reconstruction of fixed assets”, it is necessary to perform an analysis of indicators characterizing the property position of contracting organizations (share of fixed assets in assets, share of the active part of fixed assets) and the actual state of fixed assets (renewal and disposal, coefficient wear and tear, availability of own working capital, etc.).
The amount of funds under this item is determined by calculation based on data from the business plan for the investment development of the organization and accounting records of the contractor’s expenses 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 application 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);
- material assistance (including free of charge) to employees for participation in the mortgage lending system or for partial repayment of a loan provided 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, clubs or clubs, visits to cultural, entertainment or physical education (sports) events, as well as other similar payments.
The specified payments and monetary incentives include accruals of the unified social tax in accordance with 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 calculated in accordance with 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. Calculation of property tax is carried out on the basis of data on fixed assets used in construction and installation work, as well as planned funds for their acquisition and modernization.
3.7. The calculation of the individual rate of estimated profit is carried out using the formula:
(1)
where: Ni is the rate of individual profit, as a percentage;
Pp – the amount of profit determined by calculation for the envelope contracting organization, thousand rubles;
Z – the amount of funds for remuneration of workers (builders and machine operators as part of direct costs), thousand rubles.
4. PROCEDURE FOR ACCRUALING ESTIMATED PROFIT WHEN DRAFTING ESTIMATED DOCUMENTATION
4.1. When drawing up 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 as a whole according to the estimate (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 stages of design.
4.3. When determining the estimated cost of construction products at the current price level, the amount of estimated profit can be determined using the formulas:
at the “project” stage:
, (2)
(3)
where: P – the amount of estimated profit, thousand rubles;
Z – the amount of funds for remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate (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;
Нcni – rate of estimated profit for the i-th type of construction and installation work, given in Appendix 3, as a percentage;
4.4. When applying the base-index method, the amount of estimated profit is determined by the formulas:
at the “project” stage:
(4)
at the “working documentation” stage:
(5)
where: Zb – the amount of funds for remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate (estimate), compiled using estimate standards and prices at the base level, thousand rubles;
Зci and Зmi – total estimated wages (basic wage) for construction workers and machine operators for the i-th type of work, thousand rubles;
Iot is an index of the current level of funds for wages in construction in relation to the level of wages (the basic 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 for this object.
4.5. When determining the cost of construction and installation work performed by individual entrepreneurs (individuals) under domestic or construction contracts, it is recommended to determine the amount of estimated profit according to an individual standard agreed with the customer.
5. ORGANIZATION OF WORK TO DETERMINE ESTIMATED PROFIT STANDARDS
5.1. General methodological guidance for the development of estimated profit standards is provided by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector 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 types of construction and installation work, is carried out by developer organizations determined by the Pricing Department.
The developed draft standards for estimated profits are considered by the Interdepartmental Commission (working group) for the development of documents on pricing in construction (IMC) of the State Construction Committee of Russia.
Taking into account the results of the review at the IEC, the development organizations make appropriate adjustments to the draft standards.
The adjusted 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 contracting organizations is carried out directly by contracting organizations or regional centers for pricing in construction (RCCP), design and other organizations on the basis of concluded contracts for the performance of these works. The developed projects of individual standards of estimated profit are transferred by the contractor to the customer-developer for consideration and examination. Based on expert opinions, development organizations make appropriate adjustments to the draft individual estimated profit standards and submit 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, paragraph 3) in Chapter 9 “Other work and costs” of the consolidated estimate. construction costs and contract prices based on calculations agreed with the customer-developer.
Annex 1
List of legislative and regulatory documents used in the preparation of “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 of July 31, 1998 No. 147-FZ “On the introduction into force 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 introduction 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” (as amended and supplemented on 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 the property tax of enterprises” (as amended on 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 terms of articles 18, paragraph 2 and art. 19,20,21.
7. Law of the Russian Federation of December 27, 1991 No. 2116-1 “On income tax of enterprises and organizations” (as amended and supplemented on 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 of 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 costs for the 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 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 dated 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 income 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 determining the cost of 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 Taxes and Taxes of the Russian Federation dated January 17, 2000 No. 02-1-16/2 “On the taxation of profit received by a participant in a joint activity.”
17. Letter of the Tax Policy Department of the Ministry of Finance of the Russian Federation dated February 14, 2000 No. 04-02-05/2 “On the 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 Accounting Regulations Accounting Policy of the Organization” PBU 1/98” (with amendments and additions dated 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 dated July 29, 1998 No. 34n “On approval of the Regulations on accounting and financial reporting in the Russian Federation” (with amendments and additions dated December 30, 1999, March 24, 2000).
21. Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 No. 4n “On the forms of financial statements of organizations.”
22. Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n “On approval of the Accounting Regulations “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 Accounting Regulations “Organization Expenses” PBU 10/99” (with amendments and additions dated 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 Regulations “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 Accounting Regulations “Accounting for Fixed Assets” PBU 6/97” (with amendments and additions dated 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 Regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” PBU 3/2000”.
27. Instruction of the State Tax Service of the Russian Federation dated June 8, 1995 No. 33 “On the procedure for calculating and paying enterprise property tax to the budget” (with amendments and additions dated July 12, October 9, 1995, May 29, June 13, 1997 , April 2, 1998).
28. Order of the Ministry of Taxes of the Russian Federation dated November 15, 2000 No. BG-3-04/389 “On introducing 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 Taxes and Taxes of the Russian Federation dated April 4, 2000 No. 59 “On the procedure for calculating and paying taxes received in road funds.”
30. Order of the Ministry of Taxes of the Russian Federation dated October 20, 2000 No. BG-3-03/361 “On introducing amendments to the Instruction of the Ministry of Taxes of Russia dated 04.04.2000 No. 59 “On the procedure for calculating and paying taxes received in road funds.”
31. “The procedure for determining fees and their maximum amounts for environmental pollution, waste disposal, and other types of harmful effects,” approved by 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 dated December 22, 1992 No. 9-5-12 and the Ministry of Natural Resources of the Russian Federation dated December 21, 1992 No. 04-04/72-6344 “Procedure for sending by enterprises, institutions, organizations, citizens, foreign legal entities and citizens of funds to state extra-budgetary environmental funds” (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 dated October 21, 1993 No. 22 “On some issues of practice in 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,
incl. on the:
- charitable contributions;
- development of social and communal spheres;
- voluntary donations to election funds;
- bonuses for non-production workers;
- payment of additional (in excess of the established duration) vacations;
- allocation of one-time benefits to employees retiring, supplements to pensions;
- compensation for the cost of food in canteens and buffets;
- payment for travel on public transport;
- reimbursement of expenses in excess of established standards when sending workers to perform installation, commissioning and construction work, for the mobile and traveling nature of their activities, for performing work on a rotational basis;
- payment for subscriptions to newspapers and magazines;
- payment of travel expenses in excess of established norms;
- insurance of personnel of construction organizations (except for compulsory social insurance and medical insurance);
- to create joint ventures;
- purchase of shares, bonds and other securities, costs associated with the issue and distribution of securities;
- maintenance of the management staff of 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 starting a household;
- payments for exceeding the maximum permissible emissions of pollutants;
- maintenance of educational institutions 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 replenishment of working capital
The procedure for replenishing these funds is provided for when concluding construction contracts, including advance payments for 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 facilities and institutions of health care, public education, culture and sports, children's preschool institutions, children's recreation camps, housing stock on the balance sheet of construction and installation organizations, as well as covering expenses with the shared participation of organizations;
- construction of residential and other non-production facilities;
- technical re-equipment, reconstruction, expansion and construction of new production facilities.
Types of construction and installation work |
Estimated profit standards as a percentage of the wage fund for workers (builders and machine operators) |
Scope of application (Numbers of collections GESN, GESNm, GESNp) (FER, FERm, FERp) |
|
Earthworks performed: |
GESN-2001-01 |
||
mechanized way |
table 01-01-001-138; |
||
manually |
table 01-02-55 - 64; |
||
using hydromechanization means |
table 01-01-144 - 155; |
||
for other types of work (preparatory, accompanying, strengthening) |
table 01-02-17 - 49; |
||
Mining stripping works |
GESN-2001-02 |
||
Drilling and blasting operations |
GESN-2001-03 |
||
Wells |
GESN-2001-04 |
||
Pile work |
GESN-2001-05 section 01 |
||
Drawer wells |
|||
Soil consolidation |
|||
Concrete and reinforced concrete monolithic structures in construction: |
GESN-2001-06 |
||
industrial |
section 01 (divisions 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 (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 from corrosion |
GESN-2001-13 |
||
Structures in rural construction: |
GESN-2001-14 |
||
metal |
|||
reinforced concrete |
|||
frame-sheathing |
|||
construction of greenhouses |
|||
Finishing work |
GESN-2001-15 |
||
Plumbing work - internal (pipelines, water supply, sewerage, heating, gas supply, ventilation and air conditioning) |
GESN-2001-16; 17, 18, 19, 20 |
||
Temporary prefabricated 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 work |
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 working |
|||
Open way of working |
|||
Bridges and pipes |
GESN-2001-30 |
||
Aerodromes |
GESN-2001-31 |
||
Tram rails |
GESN-2001-32 |
||
Power lines |
GESN-2001-33 |
||
Communications, radio and television facilities: |
|||
laying and installation of communication networks |
GESN-2001-34 |
||
installation of radio-television and electronic equipment |
GESNm-2001-10 (divisions 04, 05) |
||
laying and installation of long-distance communication lines |
GESNm-2001-10 (department 06, section 1, section 3 (when laying long-distance (zonal) fiber-optic cables) |
||
Mining works: |
GESN-2001-35 |
||
in the coal industry |
|||
in other industries |
|||
Earthen structures 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 for hydraulic structures |
GESN-2001-40 |
||
Waterproofing work in hydraulic structures |
GESN-2001-41 |
||
Bank protection works |
GESN-2001-42 |
||
Ship routes of slipways and slipways |
GESN-2001-43 |
||
Underwater construction (diving) work |
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 |
||
Oil and gas wells 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 department 04), 12 (except department 18), 14-19, 21-37 , 39 (except for control of installation welded joints during installation of nuclear power plant equipment), 41.3; |
||
Installation of equipment at nuclear power plants |
GESNm-2001-13, 39 (inspection of assembly welded joints during installation of nuclear power plant equipment) |
||
Electric installation work: |
|||
at nuclear power plants |
GESNm-2001-8 |
||
at other sites |
GESNm-2001-8, 20 (department |
||
Signaling, centralization, blocking and communication devices on railways |
GESNm-2001-20 (department 01) |
||
Construction of aircraft landing aids and air traffic control systems at airfields |
GESNm-2001-8, 10, 11 |
||
Commissioning works |
|||
Work 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 construction of new structural elements in a building being repaired), using the TER-2001 (FER-2001) collections, the estimated profit standards should be applied with a coefficient of 0.85.
2. For organizations using a simplified taxation system, estimated profit standards are applied with a coefficient of 0.9.
(Changed edition, Rev. 2004)
Types of repair and construction work |
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 |
|||
Floors |
GESNr-2001-54 |
||
Partitions |
GESNr-2001-55 |
||
GESNr-2001-56 |
|||
GESNr-2001-57 |
|||
Roofs, roofs |
GESNr-2001-58 |
||
Stairs, porches |
GESNr-2001-59 |
||
Furnace work |
GESNr-2001-60 |
||
Plastering works |
GESNr-2001-61 |
||
Painting works |
GESNr-2001-62 |
||
Glass, wallpaper and tiling works |
GESNr-2001-63 |
||
Stucco works |
GESNr-2001-64 |
||
Internal sanitary works: |
|||
dismantling and disassembly |
GESNr-2001-65 |
||
pipe change |
|||
External engineering networks: |
|||
disassembly, cleaning |
GESNr-2001-66 |
||
pipe replacement |
|||
Electric installation work |
GESNr-2001-67 |
||
Improvement |
GESNr-2001-68 |
||
Other repair and construction work |
GESNr-2001-69 |
Note:
For organizations using a simplified taxation system, estimated profit standards are applied with a coefficient of 0.9.
(Introduced additionally, Amendment 2004)
STATE COMMITTEE OF THE RUSSIAN FEDERATION
ON CONSTRUCTION AND HOUSING AND COMMUNAL COMPLEX
(Gosstroy of Russia)
METHODOLOGICAL INSTRUCTIONS
A-PRIORY
ESTIMATED PROFIT VALUES
IN CONSTRUCTION
MDS 81-25.2001
Moscow 2001
These Guidelines are intended for a wide range of specialists involved in the issues of estimate regulation and pricing in construction.
DEVELOPED by the Interregional Center for Pricing in Construction and the Building Materials Industry of the Gosstroy of Russia (head - I.I. Dmitrenko, executive officer - G.P. Shpunt), State Academy of Professional Retraining and Advanced Training for Managers and Investment Sector Specialists (GASIS) of the Ministry of Education Russian Federation (G.M. Khaikin, I.G. Tsirunyan) and the State Enterprise Krasnodar Regional Center for Pricing in Construction “Kubanstroitsen” (I.A. Krupenina).
CONSIDERED by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector 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 State Construction Committee of Russia on the development of documents on pricing in construction.
INTRODUCED by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector of the Gosstroy of Russia.
ADOPTED AND ENTERED INTO EFFECT from 03/01/2001. Resolution of the State Construction Committee of Russia dated February 28, 2001 No. 15.
IN REPLACEMENT of the Methodological recommendations for determining the amount of estimated profit when forming free prices for construction products (letter of the Ministry of Construction of Russia dated October 30, 1992 No. BF-906/12) and section 3 of the Methodological guidelines for determining the amount of overhead costs and estimated profit in construction carried out in the regions of the Extreme North and areas equivalent to them (MDS 81-5.99).
INTRODUCTION
“Guidelines for determining the amount of estimated profit in construction MDS 81-25.2001” (hereinafter referred to as Methodological Instructions) define the principles and procedure for calculating the amount of estimated profit when forming the estimated cost of construction.
The guidelines are used to determine the initial (starting) price of construction products when developing tender documentation for holding competitions for the placement of contracts for the performance of works and the provision of services in construction and contract 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, Model guidelines for planning and accounting for the cost of construction work (approved by the Ministry of Construction Russian Federation December 4, 1995 No. BE-11-260/7), Methodological recommendations for the development of an enterprise’s pricing policy (Order of the Ministry of Economy of the Russian Federation No. 118 dated October 1, 1997), as well as in current regulations on accounting and other documents, according to Appendix 1.
The guidelines have been agreed upon with the Ministry of Finance of Russia (letter dated January 30, 2001, No. 06-10-24/31) and the Ministry of Economic Development of Russia (letter dated December 15, 2000, No. ША-681/05).
The provisions given in the Guidelines are mandatory for all enterprises and organizations, regardless of affiliation and form of ownership, carrying out capital construction at the expense of the federal budget, funds from the budgets of the constituent entities of the Russian Federation, government loans received under state guarantees, and other funds received as state support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.
For construction projects financed from the own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.
The provisions of the Methodological Instructions apply to work performed in an economic way, as well as to 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 the concluded agreement, incl. during contract bidding and determination of contract prices in cases where they are formed on the basis of negotiations between customers and contractors;
Contracting organizations 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 workers.
Estimated profit is a normative part of the cost of construction products and is not included in the cost of work.
1.2 . The estimated profit standard takes into account the costs of:
Certain federal, regional and local taxes and fees, including: corporate income tax, property tax, income tax of enterprises and organizations at rates established by local governments in an amount not exceeding 5 percent;
Expanded reproduction of contracting organizations (modernization of equipment, reconstruction of fixed assets);
Material incentives for workers (material assistance, implementation of health and recreation measures not directly related to the participation of workers in the production process);
Organization of assistance and free services to educational institutions.
1.3. Costs not taken into account in the estimated profit standards are given in Appendix 2.
1.4. As the basis for calculating the estimated profit, the amount of funds for remuneration of workers (builders and machine operators) in current prices as part of the estimated direct costs is taken.
The procedure for determining the amount of funds to pay 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 types of construction and installation work;
An individual standard developed (in some cases) for a specific contractor. The decision on choosing an option for calculating the amount of estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.
2. PROCEDURE FOR DETERMINING AND APPLYING ESTIMATED PROFIT STANDARDS
2.1. When determining the estimated cost of construction and installation work, the industry-wide standard of estimated profit is 65% to the amount of funds for remuneration 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 to pay workers (builders and machine operators).
2.3. It is more expedient to use industry-wide standards of estimated profit for the development of investor estimates, feasibility studies of projects and determination of the initial (starting) price of the subject of the competition during contract bidding.
By agreement between the customer-developer and the contractor, the specified estimated profit standards can be applied at the stage of developing working documentation and payments for work performed.
2.4. When determining the estimated cost of construction and installation work at the stage of developing working documentation and paying for work performed, they are used.
The specified 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 profits and standards for types of construction and installation work.
2.6. In cases where the conditions 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 workers 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. Introduction of changes and additions to the standards approved by the State Construction Committee of Russia not allowed.
3. PROCEDURE FOR CALCULATING INDIVIDUAL ESTIMATED PROFIT STANDARDS
3.1. When calculating individual standards, current legislative and regulatory documents are used that regulate the amount of standardized items, as well as data from state statistical reporting and accounting.
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 clause 1.2.
3.2 . When determining the amount of funds under the article “Modernization of equipment, reconstruction of fixed assets”, it is necessary to perform an analysis of indicators characterizing the property position of contractors (share of fixed assets in assets, share of the active part of fixed assets) and the actual state of fixed assets (renewal and disposal of wear and tear coefficient , availability of own working capital, etc.).
The amount of funds under this item is determined by calculation based on data from the business plan for the investment development of the organization and accounting of the contractor’s expenses 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 application 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);
Material assistance (including free of charge) to employees for participation in the mortgage lending system or for partial repayment of a loan provided 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, clubs or clubs, visits to cultural, entertainment or physical education (sports) events, as well as other similar payments.
The specified payments and monetary incentives include accruals of the unified social tax in accordance with 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 calculated in accordance with 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 Calculation of property tax is carried out on the basis of data on fixed assets used in construction and installation work, as well as planned funds for their acquisition and modernization.
3.7 The calculation of the individual rate of estimated profit is carried out using the formula:
Where: N and- rate of individual profit, as a percentage;
P p- the amount of profit determined by calculation for a specific contractor, thousand rubles;
Z- the amount of funds for remuneration of workers (builders and machine operators as part of direct costs), thousand rubles.
4. PROCEDURE FOR ACCRUALING ESTIMATED PROFIT WHEN DRAFTING ESTIMATED DOCUMENTATION
4.1 When drawing up 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 as a whole according to the estimate (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 stages of design.
4.3 When determining the estimated cost of construction products at the current price level, the amount of estimated profit can be determined using the formulas:
at the “project” stage:
, (2)
, (3)
Where: P- amount of estimated profit, thousand rubles;
Z- the amount of funds for remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate (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;
Нcni- rate of estimated profit for i- type of construction and installation work, 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 amount of estimated profit is determined by the formulas:
at the “project” stage:
, (4)
at the “working documentation” stage:
, (5)
Where: Z b- the amount of funds for remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate (estimate), compiled using estimated norms and prices at the base level, thousand rubles;
Z ci And Zmi- total by i- type of work, estimated wages (basic wage) for 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 basic 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 domestic or construction contracts, it is recommended to determine the amount of estimated profit according to an individual standard agreed with the customer.
5. ORGANIZATION OF WORK TO DETERMINE ESTIMATED PROFIT STANDARDS
5.1. General methodological guidance for the development of estimated profit standards is provided by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector 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 types of construction and installation work, is carried out by developer organizations determined by the Pricing Department.
The developed draft standards for estimated profits are considered by the Interdepartmental Commission (working group) for the development of documents on pricing in construction (IMC) of the State Construction Committee of Russia.
Taking into account the results of the review at the IEC, the development organizations make appropriate adjustments to the draft standards.
The adjusted 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 contracting organizations is carried out directly by contracting organizations or regional centers for pricing in construction (RCCP), design and other organizations on the basis of concluded contracts for the performance of these works. The developed projects of individual standards of estimated profit are transferred by the contractor to the customer-developer for consideration and examination. Based on expert opinions, development organizations make appropriate adjustments to the draft individual estimated profit standards and submit 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 construction costs and contract 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 (Collection of Legislation of the Russian Federation, 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 implementation of part one of the Tax Code of the Russian Federation” (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3825; 1999, No. 28, Art. 3488; 2000, No. 32, Article 3341).
3. Federal Law of August 5, 2000 No. 118-FZ “On the implementation of part two of the Tax Code of the Russian Federation and amendments to some legislative acts of the Russian Federation on taxes” (collection of legislation 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” (Vedomosti of the Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1991, No. 44, Art. 1426; Gazette of the Congress of People's Deputies of the Russian Federation and Supreme Council of the Russian Federation, 1993, No. 37, Art. 102; collection of legislation of the Russian Federation, 1994, No. 29, Art. 3010; 1995, No. 26, Art. 2402; No. 35, Art. 3503; 1996, No. 1, Art. 4; 1997, No. 22, Art. 2545; 1998, No. 13, Art. 1473; No. 26, Art. 3013; 1999, No. 1, Art. 1; No. 7, Art. 879; No. 16, Art. 1930 ; No. 18, Art. 2221).
5. Law of the Russian Federation of December 13, 1991 No. 2030-1 “On the property tax of enterprises” (Gazette 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, Article 118; No. 25, Article 905; Collection of Legislation of the Russian Federation, 1995, No. 18, Article 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 (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992 , No. 11, Art. 52; No. 34, Art. 1976; 1993, No. 4, Art. 118; Collection of Legislation of the Russian Federation, 1997, No. 30, Art. 3593; 1998, No. 31, Art. 3816, 3828; No. 43, Art. 5213; 1999, No. 1, Art. 1; No. 7, Art. 879; No. 25, Art. 3041; No. 28, Art. 3475; 2000, No. 32, Art. 3341).
7. Law of the Russian Federation of December 27, 1991 No. 2116-1 “On the income tax of enterprises and organizations” (Gazette 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. Art. 118; "Rossiyskaya Gazeta", 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, Art. 5682; 1997, No. 3, Art. 357; 998, No. 47, Art. 5702; 1999, No. 2, Art. 237; No. 10, Art. 1162; No. 14, Art. 1660; 2000, No. 32, Art. 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 costs for the 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" (Collected 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, Art. 4924; No. 49, Art. 5557; 1998, No. 2, Art. 260; No. 22, Art. 2469; No. 37, Art. 4624; 1999, No. 29, Art. 3757; 2000, No. 23, article 2431).
11. Instruction of the Ministry of Taxes and Taxes of Russia dated June 15, 2000 No. 62 “On the procedure for calculating and paying income tax for 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 determining the cost of 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 Taxes and Taxes of Russia dated January 17, 2000 No. 02-1-16/2 “On the taxation of profit 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 amount differences.”
18. Order of the Ministry of Finance of Russia dated December 9, 1998 No. 60n “On approval of the Accounting Regulations “Accounting Policy of the Organization” PBU 1/98” (with amendments and additions dated 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 Regulations on accounting and financial reporting in the Russian Federation” (with amendments and additions dated December 30, 1999, March 24, 2000).
21. Order of the Ministry of Finance of Russia dated January 13, 2000 No. 4n “On the forms of financial statements of organizations.”
22. Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n “On approval of the Accounting Regulations “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 Accounting Regulations “Organization Expenses” PBU 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 “On approval of the accounting regulations “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 Accounting Regulations “Accounting for Fixed Assets” PBU 6/97” (with amendments and additions dated March 24, 2000).
26. Order of the Ministry of Finance of Russia dated January 10, 2000 No. 2n “On approval of the accounting regulations “Accounting for assets and liabilities, the value of which is expressed 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 enterprise property tax to the budget” (with amendments and additions dated July 12, October 9, 1995, May 29, June 13, 1997, April 2, 1998).
28. Order of the Ministry of Taxes of Russia dated November 15, 2000 No. BG-3-04/389 “On introducing 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 Taxes of Russia dated April 4, 2000 No. 59 “On the procedure for calculating and paying taxes received in road funds.”
30. Order of the Ministry of Taxes of Russia dated October 20, 2000 No. BG-3-03/361 “On introducing amendments to the Instruction of the Ministry of Taxes of Russia dated April 4, 2000 No. 59 “On the procedure for calculating and paying taxes received in road funds.”
31. The procedure for determining fees and its maximum amounts for environmental pollution, waste disposal, and 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. Art. 726; 1995, No. 3, Art. 190).
32. Basic standards for payment for emissions, discharges of pollutants into the environment and waste disposal, approved by the Russian Ministry of Natural Resources 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 “Procedure for sending by enterprises, institutions, organizations, citizens, foreign legal entities and citizens funds to state extra-budgetary environmental funds" (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 dated October 21, 1993 No. 22 “On some issues of practice in applying the Law of the RSFSR “On Environmental Protection” (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 spheres;
Voluntary donations to election funds;
Bonuses for non-production workers;
Payment for additional (exceeding the established duration) vacations;
Allocation of one-time benefits to retiring employees, pension supplements;
Compensation for the cost of food in canteens and buffets;
Payment for travel on public transport;
Reimbursement of expenses in excess of established standards when sending workers to perform installation, commissioning and construction work, for the mobile and traveling nature of their activities, for performing work on a rotational basis;
Payment for subscriptions to newspapers and magazines;
Payment of travel expenses in excess of established norms;
Insurance of personnel of construction organizations (except for compulsory social insurance and health insurance);
To create joint ventures;
Purchase of shares, bonds and other securities, costs associated with the issue 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 starting a household;
Payments for exceeding maximum permissible emissions of pollutants;
Other expenses incurred at the expense of the organization's own funds.
2. Costs associated with replenishment of working capital
The procedure for replenishing these funds is provided for when concluding construction contracts, including advance payments for work or obtaining a bank loan for the purchase of materials, products and structures.
3. Costs associated with the infrastructure of a construction and installation organization
These include:
Construction of residential and other non-production facilities;
Technical re-equipment, reconstruction, expansion and construction of new production facilities.
Appendix 3*
Estimated profit standards for types of construction and installation work
| № | Types of construction and installation work | Estimated profit standards as a percentage of the wage fund for workers (builders and machine operators) | Scope of application (collection numbers GESN, GESNm, GESNp, FER, FERm, FERp) |
| 1 | 2 | 3 | 4 |
| Earthworks performed: | GESN 2001-01 |
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| mechanized way | table 01-01-001÷138; 01-02-001÷011; 01-03-001 - 072 |
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| manually | table 01-02-55÷64; |
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| using hydromechanization means | table 01-01-144÷155; |
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| for other types of work (preparatory, accompanying, strengthening) | table 01-02-17÷49;01-02-65÷135; |
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| Mining stripping works | GESN 2001-02 |
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| Drilling and blasting operations | GESN 2001-03 |
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| Wells | GESN 2001-04 |
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| Piling works. Drawer wells. Soil consolidation: | GESN 2001-05 |
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| piling work | |||
| subsidence wells | |||
| soil consolidation | |||
| Concrete and reinforced concrete monolithic structures in construction: | GESN-2001-06 |
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| industrial | section 01 (subsections 1÷14, 21) |
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| housing and civil | section 01 (subsections 16 - 20) |
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| Concrete and reinforced concrete prefabricated structures in construction: | GESN 2001-07 |
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| industrial | sections 01,02,03,04,06,07,08 (Table 07-08-002,003); |
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| housing and civil | sections 05.08 (Table 07-08-001,07-08-006); |
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| Brick and block structures | GESN 2001-08 |
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| Building metal structures | GESN 2001-09 |
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| Wooden structures | GESN 2001-10 |
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| GESN 2001-11 |
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| GESN 2001-12 |
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| Protection of building structures and equipment from corrosion | GESN 2001-13 |
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| Structures in rural construction: | GESN 2001-14 |
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| metal | |||
| reinforced concrete | |||
| frame-sheathing | |||
| construction of greenhouses | |||
| Finishing work | GESN 2001-15 |
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| Plumbing work - internal (pipelines, water supply, sewerage, heating, gas supply, ventilation and air conditioning) | GESN 2001-16; 17, 18, 19, 20 |
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| Temporary prefabricated buildings and structures | GESN 2001-21 |
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| External networks of water supply, sewerage, heat supply, gas pipelines | GESN 2001-22; 23, 24 |
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| Main and field pipelines | GESN 2001-25 |
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| Thermal insulation work | GESN 2001-26 |
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| Car roads | GESN 2001-27 (except for section 10) |
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| Railways | GESN 2001-28 |
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| Tunnels and subways: | GESN 2001-29 |
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| closed method of work | |||
| open method of work | |||
| Bridges and pipes | GESN 2001-30 |
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| Aerodromes | GESN 2001-31 |
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| Tram rails | GESN 2001-32 |
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| Power lines | GESN 2001-33 |
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| Communications, radio and television facilities: | GESN 2001-34 |
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| laying and installation of communication networks | GESNm 2001-10 (department 06, section 2, section 3 (when laying urban fiber-optic cables)), section 5 |
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| installation of radio-television and electronic equipment | GESNm 2001-10 (divisions 04, 05) GESNm 2001-11 (department 04) |
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| laying and installation of long-distance communication lines | GESNm 2001-10 (department 06, section 1, section 3 (when laying long-distance (zonal) fiber-optic cables) |
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| Mining works: | GESN 2001-35 |
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| in the coal industry | |||
| in other industries | |||
| Earthen structures of hydraulic structures | GESN 2001-36 |
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| Concrete and reinforced concrete structures of hydraulic structures | GESN 2001-37 |
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| Stone structures of hydraulic structures | GESN 2001-38 |
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| Metal structures of hydraulic structures | GESN 2001-39 |
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| Wooden structures for hydraulic structures | GESN 2001-40 |
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| Waterproofing work in hydraulic structures | GESN 2001-41 |
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| Bank protection works | GESN 2001-42 |
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| Ship routes of slipways and slipways | GESN 2001-43 |
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| Underwater construction (diving) work | GESN 2001-44 |
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| Industrial furnaces and pipes | GESN 2001-45 |
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| Landscaping. Protective forest plantations | GESN 2001-47 |
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| Wells for oil and gas | GESN 2001-48 |
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| Oil and gas wells in offshore conditions | GESN 2001-49 |
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| Installation of equipment | GESNm 2001-1÷7, 9, 10 (departments 01÷03, department 06, section 4, departments 08÷09), 11 (except department 04), 12 (except department 18), 14÷19, 21÷37, 39 (except for control of installation welded joints during installation of nuclear power plant equipment), 41; |
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| Installation of equipment at nuclear power plants | GESNm 2001-13, 39 (control of assembly welded joints during installation of nuclear power plant equipment) |
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| Electric installation work: | |||
| at nuclear power plants | GESNm 2001-8 |
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| at other sites | GESNm 2001-8, 20 (department 02) |
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| Signaling, centralization, blocking and communication devices on railways | GESNm 2001-20 (department 01) GESNm 2001-10 (department 07) |
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| Construction of aircraft landing aids and air traffic control systems at airfields | GESNm 2001-8, 10, 11 |
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| Commissioning works | GESNp 2001-01-09 |
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| Work 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 construction of new structural elements in a building being repaired), using the TER-2001 (FER-2001) collections, the estimated profit standards should be applied with a coefficient of 0.85.
2. For organizations using a simplified taxation system, estimated profit standards are applied with a coefficient of 0.9.
Appendix 3 (Changed edition. Change No. 1 ).
Appendix 4
Estimated profit standards for types of repair and construction work
| № | Types of repair and construction work | Estimated profit standards as a percentage of the wage fund of workers (builders and machine operators) | Application area |
| 1 | 2 | 3 | 4 |
| Earthworks performed: | GESNr 2001-51 |
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| mechanized way | |||
| manually | |||
| Foundations | GESNr 2001-52 |
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| GESNr 2001-53 |
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| Floors | GESNr 2001-54 |
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| Partitions | GESNr 2001-55 |
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| GESNr 2001-56 |
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| GESNr 2001-57 |
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| Roofs, roofs | GESNr 2001-58 |
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| Stairs, porches | GESNr 2001-59 |
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| Furnace work | GESNr 2001-60 |
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| Plastering works | GESNr 2001-61 |
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| Painting works | GESNr 2001-62 |
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| Glass, wallpaper and tiling works | GESNr 2001-63 |
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| Stucco works | GESNr 2001-64 |
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| Internal sanitary works: | GESNr 2001-65 |
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| dismantling and disassembly | GESNr-2001-65 tab. 1 ÷ 4, 12 ÷ 14, 19, 22 ÷ 24, 26 ÷ 32, 35 ÷ 37, 70, 71; |
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| pipe change | GESNr-2001-65 tab. 5 ÷ 11, 15 ÷ 18, 20 ÷ 21, 25, 33, 34, 38; |
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| External engineering networks: | GESNr 2001-66 |
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| disassembly, cleaning | GESNr-2001-66 tab. 1 ÷ 3, 8, 10 ÷ 13, 24 ÷ 27, 35; |
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| pipe replacement | GESNr-2001-66 tab. 4 ÷ 7, 9, 14 ÷ 23, 28 ÷ 34, 36 ÷ 47, 50; |
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| Electric installation work | GESNr 2001-67 |
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| Improvement | GESNr 2001-68 |
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| Other repair and construction work | GESNr 2001-69 (except for tables 11, 12, 14) |
Appendix 4 (Introduced additionally. Change No. 1 ).
| Introduction 1. General Provisions 2 The procedure for determining and applying estimated profit standards 3 The procedure for calculating the individual standard of estimated profit 4 The procedure for calculating estimated profits when preparing estimate documentation 5 Organization of work to determine estimated profit standards |
|
| Annex 1 | List of legislative and regulatory documents used in the preparation of “Guidelines for determining the amount of estimated profit in construction” |
| Appendix 2 | Costs not taken into account in the estimated profit standards |
| Application 3* | Estimated profit standards for types of construction and installation work |
| Appendix 4 | Estimated profit standards for types of repair and construction work |
