Who is the owner of the Unified Gas Supply System. The structure of a unified gas system
2. I would like to receive an answer from which normative document follows that the owner of the Unified Gas Supply System is OJSC Gazprom. Unfortunately, your answer is not complete and did not give us answers to the questions posed.
The fact that Gazprom is the owner of the Unified Gas Supply System is confirmed by a publication in the Uchet.Nalogi.Pravo newspaper.
The rationale for this position is given below in the materials of the Glavbuh System
Article:Our organization is located in Moscow. We purchased a gas pipeline on the territory of another entity. The object includes a building, a road. The object is fully leased. Where can we pay property tax on this property? Do we get into the Unified Gas Supply System for the purpose of paying property tax?
Answer: First, let's deal with the second question. Your facility is not included in the Unified Gas Supply System. The concept of the Unified Gas Supply System is given by Article 6 of the Federal Law of March 31, 1999 N 69-FZ "On Gas Supply in Russian Federation". The unified gas supply system is a property production complex, which consists of technologically, organizationally and economically interconnected and centrally managed production and other facilities intended for the production, transportation, storage and supply of gas.
At present, the Unified Gas Supply System is owned by Gazprom. Your branch from the gas pipeline is not included in it *.
Now about the first question. If the property in the region where you purchased the object is fully leased and you have not created jobs at the location of this object that are under your control, then a separate subdivision for tax purposes, you do not arise (clause 2 of article 11 of the Tax Code of the Russian Federation). Therefore, there is no need to pay property tax on the value of a given object at its location. If your organization is tax registered as a taxpayer in Moscow (that is, the state registration of the organization was carried out in the city of Moscow), then in in this case the tax on the value of the leased property must be paid in Moscow at the location of the organization.
Yours faithfully,
Anastasia Degtyarenko, expert of the System Chief Accountant.
The answer was approved by Alexander Rodionov,
deputy Head of Expert Support.
The Russian gas industry is characterized not only by the fact that producers have significant gas resources, but also by a high concentration of gas production, 8 trunk transport networks and centralized management within one company - OAO Gazprom. These features are due to the fact that the industry was planned, created and functions as a centrally controlled gas supply system, covering all links of the technological chain from exploration and production of gas to its delivery to gas distribution networks. This structure of the Unified Gas Supply System, basically, remained in the process of transformation of the industry during the transition from centralized planning and management to new economic relations and has proved its effectiveness over the past 10 years.
To ensure gas supplies from operating fields, most of which are located in remote areas, a unique gas transmission system has been created and is being operated. The length of main gas pipelines and branches included in the gas transmission system is 154.8 thousand km (gas pipelines with a diameter of 1020, 1220 and 1420 mm make up more than 62%). The system includes gas pumping units with an installed capacity of about 42.6 million kW and 3,645 gas distribution stations (GDS), which provide gas delivery to gas distribution systems (low and medium pressure gas pipeline systems that ensure gas delivery to retail consumers). Until 1992, the gas transmission system did not have excess capacity, however, the drop in effective demand and gas production led to the formation of a certain capacity reserve in some of its sections.
The technical condition of the gas transmission system requires its significant modernization: the wear of fixed assets here is 56%, including equipment of compressor stations - more than 89%. The technically feasible capacity of the gas transmission system is 518.1 billion cubic meters. m per year, which is lower than its design capacity (577.8 billion cubic meters per year) by 59.7 billion cubic meters. m.
The composition of the participants in the established gas market includes gas producers, gas sales companies, gas distribution organizations, infrastructure operators (gas transmission organizations) and gas consumers. The gas market is to a certain extent segmented due to natural territorial isolation from the Unified Gas Supply System of a number of gas production regions (fields of the Republic of Sakha-Yakutia, Taimyr Autonomous Okrug, Kamchatka and Sakhalin).
The owner of the Unified Gas Supply System is OJSC Gazprom, which carries out up to 90% of all gas production in Russia, transports it through gas pipelines and sells it on the domestic and foreign markets. Figure 6 shows a diagram of the structure of the Russian gas industry and the main participants in the gas market. Areas controlled by Gazprom and its officially affiliated structures are shaded. The resource base of OJSC "Gazprom" is 65% of all gas reserves in Russia, including most of the fields currently being developed. OAO Gazprom fully controls the interregional high-pressure gas pipeline network, as well as many regional low-pressure distribution networks. Gas is transported through trunk gas pipelines owned by OAO Gazprom and gas distribution networks owned by independent legal entities.
Gas transportation through pipelines is a natural monopoly and is subject to government regulation in accordance with applicable law. To transport gas through the main gas pipelines of the UGSS, Gazprom is currently operating 17 gas transportation organizations in the legal form of limited liability companies with 100% of Gazprom's shares in their authorized capital... All property related to the operation of the gas transmission infrastructure (trunk pipelines, compressor stations and other facilities) was leased to gas transmission companies. These companies operate under contracts with OAO Gazprom. Along with the transportation of gas, gas transportation organizations store it in underground storage facilities. Gas distribution pipelines are operated by independent legal entities - gas distribution organizations (GDOs), which provide gas transportation services in the territory they serve, as well as gas supply to end consumers, along with other gas sales organizations. The gas distribution sector includes more than 300 enterprises, of which the overwhelming majority are joint stock companies, and the rest of the organizations have the status of state unitary enterprises.
As a result of the transformation of enterprises for gasification and operation of gas facilities into joint-stock companies, many of them turned out to be disunited and unable to work effectively in the new economic and organizational conditions. OAO Gazprom, seeing the threat of the collapse of regional gas supply markets due to the lack of funding for the reconstruction and construction of gas distribution systems, in the summer of 1998 decided to radically change relations with the system of gas distribution organizations and acquired controlling stakes in regional gas distribution companies. The management of the latter was entrusted to a specially created in April 2000 Management company - OJSC Regiongazholding. It has become a link between the structures of Gazprom and the gas distribution organization and operates jointly with the management of OOO Mezhregiongaz and Gazprom.
Strengthening the concentration of control over gas distribution organizations helped stabilize the financial condition of the latter and develop gasification of the regions. Currently, more than 60% of the existing gas distribution organizations are controlled by Gazprom. The high degree of concentration of gas production at OJSC Gazprom and the low regulated price of gas determine the dominant role in gas supplies to the Russian market of regiongas - subsidiaries of LLC Mezhregiongaz, which are the organizers of contractual relations. This company was established in 1997, during a period of massive non-payments and the prevalence of various kinds of barter settlements in the domestic gas market. OOO "Mezhregiongaz" during 1997-2001 normalized the system of settlements of Russian consumers for gas through strict centralization of sales policy. During 2000-2001. 58 regional companies have been created that work directly with gas consumers.
The main consumers of natural gas in Russia are the electric power industry, the chemical and metallurgical industries, the agro-industrial complex, the production of building materials, housing and communal services, and the population. The system of gas supply to Russian consumers with liquefied petroleum gases (LPG) is a technological complex in operation of which there are more than 7.2 thousand steel gas pipelines, 179 gas filling stations (GNS) with a storage tank farm of 61,420 tons of LPG and an annual capacity of 1.8 mln. t; 226 gas filling stations (GSP) with a storage base of 6380 tons with an annual capacity of 480 thousand tons; more than 17.5 million gas cylinders (with a capacity of 27.5 and 50 liters); 68 thousand yard containers and about 7 thousand units of special vehicles for the transportation of LPG. The Unified Gas Supply System retains the dispatch control system (CPDU). CPDU is a complex technical, organizational and legal link in the management of the gas supply system, it performs all operational, technical, planning, accounting, representative and other functions through the production-10 dispatching services included in the companies for gas production, transportation and underground storage, and dispatching centers in Tyumen, Sofia, Berlin. These dispatching subdivisions (ODUs) on the ground provide the CPDU with information, provide feedback when executing the CPDU commands, while they are legally and administratively subordinate to the management of gas production and gas transmission companies, the Gazprom representative office in Tyumen, Gazexport LLC. More than 90% of all dispatch information (in both directions) is transmitted and received via communication systems owned by OJSC Gazprom and inextricably linked with the Unified Departmental Data Transmission System, telemechanics systems, linear part automation, compressor stations, underground gas storage stations, gas processing complexes etc. ...
During the initial reorganization of the gas industry in the early 1990s most of regional low-pressure gas pipelines were not part of Gazprom and were usually controlled by regional (constituent entities of the Federation) or local authorities. However, later Gazprom was able to extend its influence to many low-pressure gas pipelines, especially at the level of the constituent entities of the Federation. At the same time, most of the small city and regional gas distribution networks (Gorgaz, Raigaz, Mezhraigaz) remain under the control of local authorities, regional administrations or other organizations. Gazprom has also succeeded in expanding its influence over a growing number of such small networks, either explicitly by acquiring them through its holding company Regiongazholding, or implicitly by establishing bilateral relations with local and regional authorities. By mid-2000, Gazprom controlled 52 of the 200 existing large local gas distribution networks.
Gazprom has significant interests in the SIBUR group of companies engaged in gas processing, which, taking into account its own affiliated structures, provides it with an almost complete monopoly in this area. Another Gazprom dependent company, Gazexport, has monopoly rights to export gas to European countries (with the exception of the CIS countries).
Itera, a US-registered company, has developed into a major player in the Russian gas market in recent years. She appeared on it in 1994, conducting valuable barter transactions to exchange Russian gas for imported goods from the CIS countries. In 1998, it started independent gas production: its production in 1998 amounted to 2 billion cubic meters. m., in 2000 - 20 billion cubic meters. m., by 2005 it plans to double this volume. In addition, gas production on the territory of the Russian Federation is carried out by: gas producers independent of OJSC "Gazprom" - gas production companies, as well as oil companies; regional gas companies (AO Norilskgazprom, AO Kamchatgazprom, AO Yakutskgazprom, AO Sakhalinmorneftegaz) providing gas supplies to territories not connected with the UGSS. Currently implemented investment projects oil and gas production on the Sakhalin coastal shelf is also carried out without the participation of Gazprom.
At present, in the regulatory and legal sense in Russia, the term “independent” organizations has become established, which means “organizations that are not part of OAO Gazprom.” These include small and medium-sized gas production and gas processing companies, vertically integrated oil companies, gas trading organizations. can engage in business throughout the entire gas cycle or in some of its areas, but from a legal, organizational or managerial point of view, they are not part of the Gazprom system. Together with Gazprom, they are players in the Russian gas market, but they quite often change their economic status and commercial alliances depending on the policy of Gazprom and the state. Among them, vertically integrated oil companies (VICs) occupy a special place. For them, the extraction of natural gas is not yet the main activity, but their potential is enormous, since the total reserves of natural associated gas of Russian vertically integrated oil companies is about 7 trillion cubic meters.
The Russian government remains the largest shareholder of OAO Gazprom, but it does not have a controlling stake in the company (38.4%). Until recently, the state played a rather passive role in the management of the company, transferring its stake in trust to its management. In May 2001, the Russian government refused to renew the contract with the top management of the company, which indicates its intention to intensify its role in the management of Gazprom. In recent years, a significant number of foreign investors have appeared among minority shareholders.
According to Russian law, they can own shares in Gazprom only in the form of ADRs and their total stake should not exceed 20% of Gazprom's share capital. Officially, foreigners own a little more than 10% of its shares, half of which belong to the German gas concern Ruhrgas. In fact, some foreign shareholders have been able to "circumvent" ADR restrictions by acting through Russian affiliates. According to experts, the actual share of foreign shareholders in Gazprom's capital, taking into account the "gray" shareholding schemes, is 15-25%. Gazprom and the Russian government are considering proposals to remove the so-called "circular fence" and allow foreigners to directly own ordinary (voting) shares of the company in order to increase their value and attract additional external financial resources ... The organization of economic relations in the gas market between gas suppliers and buyers, as well as organizations providing them with relevant services, including gas transmission organizations, are governed by the Rules for the supply of gas in the Russian Federation, approved by the Government of the Russian Federation, in accordance with which a buyer or supplier of gas can be any entity... The access of gas suppliers to the main pipelines of the unified gas supply system and gas distribution networks is regulated by the relevant provisions, also approved by the Government of the Russian Federation.
gas supply russia economy
Gas supply is one of the forms of energy supply, which is an activity to provide consumers with gas, including the formation of a fund of explored gas fields, production, transportation, storage and supply of gas * (1050).
The federal gas supply system of the Russian Federation consists of a set of gas supply systems operating in Russia: the Unified Gas Supply System, regional gas supply systems, gas distribution systems and independent organizations. For organizations belonging to the federal gas supply system - the owners of these systems, regardless of their form of ownership and organizational and legal forms, there are uniform legal frameworks for the formation of the market and pricing policy, uniform requirements for energy, industrial and environmental safety established by regulatory legal acts.
The main gas supply system in the Russian Federation is the Unified Gas Supply System, which is a property production complex consisting of technologically, organizationally and economically interconnected and centrally managed production and other facilities intended for the production, transportation, storage and supply of gas. It is owned by an organization that received these objects in ownership in the course of privatization, or created or acquired them on other grounds provided for by the legislation of the Russian Federation. Separation of the Unified Gas Supply System is not allowed. The liquidation of an organization that is the owner of the Unified Gas Supply System may be carried out only on the basis of a federal law.
The technological and dispatching control of the facilities connected to the Unified Gas Supply System, regardless of who owns them, is carried out centrally by the organization - the owner of the Unified Gas Supply System.
The regional gas supply system is a property production complex consisting of technologically, organizationally and economically interconnected and centrally controlled production and other facilities intended for the production, transportation, storage and supply of gas, which is owned by an organization formed in established by law the procedure, which in the process of privatization received the objects of the specified complex in the ownership or created or acquired them on other grounds stipulated by the legislation of the Russian Federation and the legislation of the subjects of the Russian Federation
The gas distribution system is a property production complex, which consists of organizationally and economically interconnected objects intended for the transportation and supply of gas directly to its consumers in the corresponding territory of the Russian Federation, regardless of the Unified Gas Supply System and regional gas supply systems. The organization - the owner of the gas distribution system is a specialized organization that operates and develops gas supply networks and their facilities in the relevant territories, as well as provides services related to gas supply to consumers and their maintenance.
Gas transmission system - a gas pipeline system connecting a gas producer and a gas consumer, including main gas pipelines, gas pipeline branches, gas distribution systems owned by a gas transmission, gas distribution organization or other organizations or on other legal grounds.
Gas consumer - legal or individualpurchasing gas from a supplier and using it as fuel or raw material.
Supplier (gas supplying organization) - the owner of gas or a person authorized by him who supplies gas to consumers under contracts * (1051).
In accordance with the Decree of the President of the Russian Federation of April 28, 1997 N 426 "On the Basic Provisions of Structural Reform in the Spheres of Natural Monopolies" the gas industry is subject to reform, which will be smooth, progressive and carried out over a long period * (1052).
The main goal of reforming the gas industry in the medium term is to create conditions for the formation of a rational structure of the country's fuel and energy balance, ensuring sustainable economic development, increasing the efficiency of the gas industry, reducing consumer costs and improving the quality of their service.
The main areas of reform are:
Improving the organizational structure of the gas industry in order to create conditions for the development of the gas market;
Creation of favorable conditions for the development of competition in those areas of industry activity where it is possible and expedient (primarily in the production and supply of gas and other types of services for gas supply to consumers);
Improving the organization and mechanisms of state participation in the management of the gas industry;
Formation of the necessary regulatory framework;
Improvement of the system of pricing and taxation in the industry, aimed at ensuring financial stability and investment attractiveness of organizations in the gas industry while respecting the economic interests of gas consumers and the state * (1053).
As a result of the structural transformation, the organizational and financial separation of the gas transmission organization operating the main gas transmission system will take place within OAO Gazprom. In gas distribution organizations, the financial separation of gas transportation activities from sales functions and other types of gas supply services that are not included in the natural monopoly will be carried out.
In the medium term, the Unified Gas Supply System will be preserved as a single infrastructure technological complex, its development will take place through the construction and connection of new facilities of any form of ownership to it.
At the later stages of the reform, new entities will be created - commercial operators, exchange operators, independent gas suppliers, etc.
In order to develop a competitive sector on the domestic gas market, the legal framework for the application of unregulated gas prices will be determined, while the price regulation of market participants who occupy a dominant position will be preserved, rules for the operation of gas markets will be developed, and a system of state control over compliance by market entities with established rules will be introduced. gas trade.
One of the main directions public policy in the area under consideration is gasification - activities for the implementation of scientific and technical solutions, the implementation of construction and installation works and organizational measures aimed at transferring housing and communal services, industrial and other facilities to use gas as a fuel and energy resource. The priority is the use of natural gas for household needs, state needs, providing non-fuel needs (production of mineral fertilizers, raw materials for gas chemistry) and gas supplies for export.
The following are subject to state regulation on the territory of the Russian Federation: wholesale gas prices; tariffs for gas transportation services through main gas pipelines for independent organizations; tariffs for gas transportation services through gas pipelines owned by independent gas transmission organizations; tariffs for gas transportation services through gas distribution networks; the amount of payment for supply and sales services rendered to end consumers by gas suppliers (when regulating wholesale gas prices); retail prices for gas sold to the population.
State regulation of prices for gas and tariffs for services for its transportation is carried out by setting fixed prices (tariffs) or their limit levels based on economically justified costs and a reasonable rate of return and other factors * (1054).
Antimonopoly regulation is aimed at prohibiting committing actions that violate antimonopoly legislation, including such actions as imposing the terms of contracts on gas consumers that are not related to the subject of the contract; inclusion in the contract of conditions that put one consumer in an unequal position in comparison with other consumers; violation of the established order of pricing; unreasonable refusals to conclude contracts with individual consumers, if possible; creating obstacles for independent organizations to access the gas market; reduction of the volume of production and gas supplies in order to maintain monopoly high prices * (1055).
One of the main conditions for the functioning of the gas market is to ensure non-discriminatory access to the relevant market * (1056).
The Federal Law "On Gas Supply in the Russian Federation" establishes the obligation of organizations that own gas supply systems to provide non-discriminatory access to any organizations operating on the territory of the Russian Federation to free capacities of their gas transmission and distribution networks in accordance with the procedure established by the Government of the Russian Federation.
The Regulation on ensuring access of independent organizations to the gas transportation system of OAO Gazprom provides for the right of any organization on the territory of the Russian Federation to non-discriminatory access to the specified gas transportation system for gas transportation * (1057). Such access is carried out on the basis of an agreement concluded by the organization with OAO Gazprom or on its behalf with its gas transmission organization, subject to the following conditions: availability of free capacities in the gas transmission system from the point of connection to the point of gas sampling for the delivery period proposed by the gas supplier; compliance of the quality and parameters of the supplied gas with the normative and technical documentation; availability by the date of gas supply proposed by the gas supplier of the gas supply pipeline from the supplier and gas pipelines-gas outlets to recipients with gas metering and control points.
To gain access, organizations submit an application to Gazprom in the prescribed form and in deadlines.
In the absence of sufficient free capacity to satisfy bids, priority is given to gas suppliers for municipal and household needs of the population, as well as to suppliers who supply gas for a longer period than other applicants.
The said Regulations do not provide for the conclusion of a contract for the performance of work on connecting the facilities of organizations to the gas transmission system of OAO Gazprom. Connection of the relevant facilities and transportation of gas through the gas transmission system of OAO Gazprom is carried out under one contract, which seems to be incorrect.
Organizations using the gas transmission system must:
1) ensure the level of gas preparation for transportation that meets the requirements of the regulatory and technical documentation, as well as its accounting at the points of delivery and reception of gas;
2) inform OAO Gazprom about emergency and abnormal situations, scheduled preventive maintenance and other works at facilities and about the possibility of changing the volumes of gas supply to the gas transmission system in comparison with those specified in the contract;
3) provide, in a timely manner, operational information on the technological modes of operation of gas production facilities and gas pipelines of the supplier;
4) agree on schedules for restoring the gas supply regime;
5) comply with the norms and requirements ensuring the safety of pipelines and the safety of gas transportation;
6) freely allow authorized representatives of OAO Gazprom to control the metering of gas volumes and quality.
The Regulations stipulate that the contract may be terminated ahead of schedule if any of the above conditions are not met, as well as if, through the fault of the gas supplier, gas supplies to the gas transmission system are not ensured in the volumes and within the terms stipulated in the contract. In this case, a new contract may be concluded with amended delivery terms.
OAO "Gazprom", in turn, is obliged to promptly inform the organization about changes in the operating mode, emergency and emergency situations in the gas transmission system; failures in the gas metering system; to inform in advance about the planned repair and preventive work affecting the fulfillment of the obligations of the gas supplier and the modes of operation of consumers; freely admit authorized representatives of the supplier and consumer to control the metering of gas volumes and quality.
Gas transportation through local gas distribution networks (i.e. gas pipelines and structures intended for gas supply to gas buyers within one territorial unit) is carried out on the basis of an agreement between the gas distribution organization and the gas supplier or buyer.
Gas suppliers and buyers have the right to connect branch pipelines and gas supply pipelines to local gas distribution networks if there is free capacity in the relevant sections.
The conditions and procedure for access of organizations to local gas distribution networks are established by the Regulation * (1058).
Specifications for connection to the gas distribution system are issued by the gas distribution organization. They contain the following information: place of connection to the gas pipeline; maximum hourly flow rate and gas pressure in the connected gas pipeline, as well as the limits of pressure change; gas consumption metering requirements; other conditions for connection to the gas distribution system.
Thus, the movement and transmission of gas through the gas transmission system is designated in regulatory enactments as gas transportation, and the contract mediating these relations is designated as a gas transportation contract. IN Federal law "On gas supply in the Russian Federation" this agreement is referred to as an agreement on the provision of gas transportation services (Art. 25).
With the direct supply of gas by the supplier, when he has a gas distribution network on a legal basis, the obligations to transport gas lose their independence and are absorbed by the gas supply contract.
Although pipeline transport is considered as a separate mode of transport, a gas transportation agreement cannot be considered as a contract for the carriage of goods, since the rules of the Civil Code of the Russian Federation on the contract of carriage mean mobile vehicles and are designed for the transportation of individual consignments. By its legal nature, the gas transportation contract under consideration is a service contract, the specific features of which require the development of special rules.
The Federal Law on Gas Supply stipulates that gas supplies are made on the basis of contracts between suppliers and consumers (Article 25).
In the Rules for the supply of gas in the Russian Federation, the supplier and the buyer are indicated as parties to the supply agreement * (1059). These Rules stipulate that the contract must comply with the requirements of paragraph 3 of Chapter 30 of the Civil Code of the Russian Federation, i.e. the rules on the supply contract.
To use gas as fuel, the buyer must have a permit issued in accordance with the established procedure. Gas-using equipment must comply with the requirements of regulatory documents, including energy efficiency indicators, have a certificate of the GOST R system and a permit for use * (1060).
The organization using gas-using equipment is issued technical conditions for connection to the gas distribution system and technical conditions for the efficiency of gas use. The technical conditions are binding.
Gas start-up on constructed, reconstructed or modernized gas-using equipment is carried out on the basis of a permit issued by the state supervision body based on the results of a survey of the equipment's readiness to receive gas.
Buyers of gas for state needs, household needs and the population have the preferential right to conclude a gas supply agreement.
The gas supply rules regulate the procedure and terms for concluding contracts. The supply agreement defines the party that concludes the gas transportation agreement with the gas transmission and (or) gas distribution organization.
The main obligations of the supplier are to supply gas in the quantity specified in the contract. Delivery is carried out evenly throughout the month within the limits of the average daily rate of gas supply established by the contract, and, if necessary, the supply is carried out according to the agreed dispatch schedule. In case of excessive consumption of gas by the buyer, the supplier has the right to enforce limitation of its supply to the established daily rate of gas supply after 24 hours from the moment the buyer and the executive authorities of the constituent entities of the Russian Federation are notified about this. Failure to sample gas does not give the buyer the right to subsequently demand an increase in gas supplies above the daily rate.
The supplier is obliged to maintain the gas pressure stipulated by the contract, provided that the buyer selects it within the daily gas supply rate. The quality of the gas supplied must comply with regulatory requirements.
