Právní předpis byl sestaven k datu 31.12.1994.
Zobrazené znění právního předpisu je účinné od 01.01.1993 do 31.12.1994.
534
XXXXXXXX
xxxxxxxxxxxx xxxxxxx Xxxxx xxxxxxxxx
xx xxx 23. xxxxxxxxx 1992
x výpočtu xxxxx na xxx x příjmů xxxxxxxxx xxxx xx závislé xxxxxxxx a funkčních xxxxxxx
Xxxxxxxxxxxx xxxxxxx České xxxxxxxxx xxxxxxx podle §100 se xxxxxxxx xx&xxxx;§81 xxxx. 1&xxxx;xxxxxx č. 337/1992 Xx., x xxxxxx xxxx a xxxxxxxx:
§1
(1) Xxxxxx xx xxx x xxxxxx xxxxxxxxx osob xx xxxxxxx xxxxxxxx x xxxxxxxxx xxxxxxx (xxxx xxx "xxxxxx") xxx xxxxxxx xxxxxx se xxxxxxx xx zdanitelné xxxx1) xxxxxxxxxxxx do 100 Xxx xx xxxx koruny nahoru x nad 100 Xxx xx xxxx xxxxxxxxx nahoru.
(2) Xxxxx xxxxx jsou xxxxxxx x xxxxxxx, xxxxx xxxxx přílohu vyhlášky x vychází x xxxxxxxx xxxx xxxxx xxxxx xxxx z xxxxxx xxxxxxxxx osob xxxxxxxxxx xx xxxxxxx xxxxxx:
|
xxxxxxxxxx xxxx
|
Xxxxxx
|
xx zdanitelné xxxx xxxxxxxxxxx
|
||
|
xxxx Kčs
|
do Xxx
|
|||
|
-
|
5 000
|
15 %
|
|
|
|
5 000
|
10 000
|
750 Kčs + 20 %
|
-"-
|
5 000 Kčs
|
|
10 000
|
15 000
|
1 750 Kčs + 25 %
|
-"-
|
10 000 Xxx
|
|
15 000
|
45 000
|
3 000 Xxx + 32 %
|
-"-
|
15 000 Xxx
|
|
45 000
|
90 000
|
12 600 Kčs + 40 %
|
-"-
|
45 000 Xxx
|
|
90 000
|
a xxxx
|
30 600 Kčs + 47 %
|
-"-
|
90 000 Kčs
|
(3) Záloha x xxxxx xxxxxxxxxxxxx xxxx x xxxxxxxx xxxx xx xxxxxx xxxx zúčtovaných nebo xxxxxxxxxxx xxxxxxxxxxxx v xxxxx xxxxxxxxxx xxxxxx xx vypočte xxxxx xxxxx sazby xxxx x xxxxxx fyzických xxxx xx xxxxxxxxxx xxxx1) xxxxxxxxxxxx xx xxxx xxxxxxxxx nahoru.
§2
Xxxx vyhláška xxxxxx xxxxxxxxx xxxx 1. xxxxx 1993.
Xxxxxxx:
Xxx. Xxxxxxxx XXx. v. x.
Příloha k xxxxxxxx x. 534/1992 Xx.
Xxxxxxx xxxxx xxx měsíční xxxxxx
|
Xxxxxxxxxx mzda v Xxx
|
Xxxxxx x Xxx
|
Xxxxxxxxxx xxxx v Kčs
|
Záloha x Xxx
|
Xxxxxxxxxx xxxx x Kčs
|
Záloha x Xxx
|
Xxxxxxxxxx xxxx v Xxx
|
Xxxxxx x Xxx
|
Xxxxxxxxxx xxxx x Xxx
|
Xxxxxx x Kčs
|
|
|
|
3000
|
450
|
8000
|
1350
|
13000
|
2500
|
18000
|
3960
|
|
|
|
100
|
465
|
100
|
1370
|
100
|
2525
|
100
|
3992
|
|
|
|
200
|
480
|
200
|
1390
|
200
|
2550
|
200
|
4024
|
|
|
|
300
|
495
|
300
|
1410
|
300
|
2575
|
300
|
4056
|
|
|
|
400
|
510
|
400
|
1430
|
400
|
2600
|
400
|
4088
|
|
|
|
500
|
525
|
500
|
1450
|
500
|
2625
|
500
|
4120
|
|
|
|
600
|
540
|
600
|
1470
|
600
|
2650
|
600
|
4152
|
|
1 - 6
|
&xxxx;
1
|
&xxxx;
700
|
&xxxx;
555
|
&xxxx;
700
|
&xxxx;
1490
|
&xxxx;
700
|
&xxxx;
2675
|
&xxxx;
700
|
&xxxx;
4184
|
| &xxxx;
7 - 13
|
2
|
800
|
570
|
800
|
1510
|
800
|
2700
|
800
|
4216
|
|
14 - 20
|
&xxxx;
3
|
&xxxx;
900
|
&xxxx;
585
|
&xxxx;
900
|
&xxxx;
1530
|
&xxxx;
900
|
&xxxx;
2725
|
&xxxx;
900
|
&xxxx;
4248
|
| &xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
| &xxxx;
21 - 26
|
&xxxx;
4
|
&xxxx;
4000
|
&xxxx;
600
|
&xxxx;
9000
|
&xxxx;
1550
|
&xxxx;
14000
|
&xxxx;
2750
|
&xxxx;
19000
|
&xxxx;
4280
|
| &xxxx;
27 - 33
|
5
|
100
|
615
|
100
|
1570
|
100
|
2775
|
100
|
4312
|
|
34 - 40
|
6
|
200
|
630
|
200
|
1590
|
200
|
2800
|
200
|
4344
|
|
41 - 46
|
&xxxx;
7
|
&xxxx;
300
|
&xxxx;
645
|
&xxxx;
300
|
&xxxx;
1610
|
&xxxx;
300
|
&xxxx;
2825
|
&xxxx;
300
|
&xxxx;
4376
|
| &xxxx;
47 - 53
|
&xxxx;
8
|
&xxxx;
400
|
&xxxx;
660
|
&xxxx;
400
|
&xxxx;
1630
|
&xxxx;
400
|
&xxxx;
2850
|
&xxxx;
400
|
&xxxx;
4408
|
| &xxxx;
54 - 60
|
&xxxx;
9
|
&xxxx;
500
|
&xxxx;
675
|
&xxxx;
500
|
&xxxx;
1650
|
&xxxx;
500
|
&xxxx;
2875
|
&xxxx;
500
|
&xxxx;
4440
|
| &xxxx;
61 - 66
|
&xxxx;
10
|
&xxxx;
600
|
&xxxx;
690
|
&xxxx;
600
|
&xxxx;
1670
|
&xxxx;
600
|
&xxxx;
2900
|
&xxxx;
600
|
&xxxx;
4472
|
| &xxxx;
67 - 73
|
&xxxx;
11
|
&xxxx;
700
|
&xxxx;
705
|
&xxxx;
700
|
&xxxx;
1690
|
&xxxx;
700
|
&xxxx;
2925
|
&xxxx;
700
|
&xxxx;
4504
|
| &xxxx;
74 - 80
|
&xxxx;
12
|
&xxxx;
800
|
&xxxx;
720
|
&xxxx;
800
|
&xxxx;
1710
|
&xxxx;
800
|
&xxxx;
2950
|
&xxxx;
800
|
&xxxx;
4536
|
| &xxxx;
81 - 86
|
&xxxx;
13
|
&xxxx;
900
|
&xxxx;
735
|
&xxxx;
900
|
&xxxx;
1730
|
&xxxx;
900
|
&xxxx;
2975
|
&xxxx;
900
|
&xxxx;
4568
|
| &xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
| &xxxx;
87 - 93
|
&xxxx;
14
|
&xxxx;
5000
|
&xxxx;
750
|
&xxxx;
10000
|
&xxxx;
1750
|
&xxxx;
15000
|
&xxxx;
3000
|
&xxxx;
20000
|
&xxxx;
4600
|
| &xxxx;
94 - 100
|
&xxxx;
15
|
&xxxx;
100
|
&xxxx;
770
|
&xxxx;
100
|
&xxxx;
1775
|
&xxxx;
100
|
&xxxx;
3032
|
&xxxx;
100
|
&xxxx;
4632
|
| &xxxx;
200
|
&xxxx;
30
|
&xxxx;
200
|
&xxxx;
790
|
&xxxx;
200
|
&xxxx;
1800
|
&xxxx;
200
|
&xxxx;
3064
|
&xxxx;
200
|
&xxxx;
4664
|
| &xxxx;
300
|
&xxxx;
45
|
&xxxx;
300
|
&xxxx;
810
|
&xxxx;
300
|
&xxxx;
1825
|
&xxxx;
300
|
&xxxx;
3096
|
&xxxx;
300
|
&xxxx;
4696
|
| &xxxx;
400
|
&xxxx;
60
|
&xxxx;
400
|
&xxxx;
830
|
&xxxx;
400
|
&xxxx;
1850
|
&xxxx;
400
|
&xxxx;
3128
|
&xxxx;
400
|
&xxxx;
4728
|
| &xxxx;
500
|
&xxxx;
75
|
&xxxx;
500
|
&xxxx;
850
|
&xxxx;
500
|
&xxxx;
1875
|
&xxxx;
500
|
&xxxx;
3160
|
&xxxx;
500
|
&xxxx;
4760
|
| &xxxx;
600
|
&xxxx;
90
|
&xxxx;
600
|
&xxxx;
870
|
&xxxx;
600
|
&xxxx;
1900
|
&xxxx;
600
|
&xxxx;
3192
|
&xxxx;
600
|
&xxxx;
4792
|
| &xxxx;
700
|
&xxxx;
105
|
&xxxx;
700
|
&xxxx;
890
|
&xxxx;
700
|
&xxxx;
1925
|
&xxxx;
700
|
&xxxx;
3224
|
&xxxx;
700
|
&xxxx;
4824
|
| &xxxx;
800
|
&xxxx;
120
|
&xxxx;
800
|
&xxxx;
910
|
&xxxx;
800
|
&xxxx;
1950
|
&xxxx;
800
|
&xxxx;
3256
|
&xxxx;
800
|
&xxxx;
4856
|
| &xxxx;
900
|
&xxxx;
135
|
&xxxx;
900
|
&xxxx;
930
|
&xxxx;
900
|
&xxxx;
1975
|
&xxxx;
900
|
&xxxx;
3288
|
&xxxx;
900
|
&xxxx;
4888
|
| &xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
| &xxxx;
1000
|
&xxxx;
150
|
&xxxx;
6000
|
&xxxx;
950
|
&xxxx;
11000
|
&xxxx;
2000
|
&xxxx;
16000
|
&xxxx;
3320
|
&xxxx;
21000
|
&xxxx;
4920
|
| &xxxx;
100
|
&xxxx;
165
|
&xxxx;
100
|
&xxxx;
970
|
&xxxx;
100
|
&xxxx;
2025
|
&xxxx;
100
|
&xxxx;
3352
|
&xxxx;
100
|
&xxxx;
4952
|
| &xxxx;
200
|
&xxxx;
180
|
&xxxx;
200
|
&xxxx;
990
|
&xxxx;
200
|
&xxxx;
2050
|
&xxxx;
200
|
&xxxx;
3384
|
&xxxx;
200
|
&xxxx;
4984
|
| &xxxx;
300
|
&xxxx;
195
|
&xxxx;
300
|
&xxxx;
1010
|
&xxxx;
300
|
&xxxx;
2075
|
&xxxx;
300
|
&xxxx;
3416
|
&xxxx;
300
|
&xxxx;
5016
|
| &xxxx;
400
|
&xxxx;
210
|
&xxxx;
400
|
&xxxx;
1030
|
&xxxx;
400
|
&xxxx;
2100
|
&xxxx;
400
|
&xxxx;
3448
|
&xxxx;
400
|
&xxxx;
5048
|
| &xxxx;
500
|
&xxxx;
225
|
&xxxx;
500
|
&xxxx;
1050
|
&xxxx;
500
|
&xxxx;
2125
|
&xxxx;
500
|
&xxxx;
3480
|
&xxxx;
500
|
&xxxx;
5080
|
| &xxxx;
600
|
&xxxx;
240
|
&xxxx;
600
|
&xxxx;
1070
|
&xxxx;
600
|
&xxxx;
2150
|
&xxxx;
600
|
&xxxx;
3512
|
&xxxx;
600
|
&xxxx;
5112
|
| &xxxx;
700
|
&xxxx;
255
|
&xxxx;
700
|
&xxxx;
1090
|
&xxxx;
700
|
&xxxx;
2175
|
&xxxx;
700
|
&xxxx;
3544
|
&xxxx;
700
|
&xxxx;
5144
|
| &xxxx;
800
|
&xxxx;
270
|
&xxxx;
800
|
&xxxx;
1110
|
&xxxx;
800
|
&xxxx;
2200
|
&xxxx;
800
|
&xxxx;
3576
|
&xxxx;
800
|
&xxxx;
5176
|
| &xxxx;
900
|
&xxxx;
285
|
&xxxx;
900
|
&xxxx;
1130
|
&xxxx;
900
|
&xxxx;
2225
|
&xxxx;
900
|
&xxxx;
3608
|
&xxxx;
900
|
&xxxx;
5208
|
| &xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
| &xxxx;
2000
|
&xxxx;
300
|
&xxxx;
7000
|
&xxxx;
1150
|
&xxxx;
12000
|
&xxxx;
2250
|
&xxxx;
17000
|
&xxxx;
3640
|
&xxxx;
22000
|
&xxxx;
5240
|
| &xxxx;
100
|
&xxxx;
315
|
&xxxx;
100
|
&xxxx;
1170
|
&xxxx;
100
|
&xxxx;
2275
|
&xxxx;
100
|
&xxxx;
3672
|
&xxxx;
100
|
&xxxx;
5272
|
| &xxxx;
200
|
&xxxx;
330
|
&xxxx;
200
|
&xxxx;
1190
|
&xxxx;
200
|
&xxxx;
2300
|
&xxxx;
200
|
&xxxx;
3704
|
&xxxx;
200
|
&xxxx;
5304
|
| &xxxx;
300
|
&xxxx;
345
|
&xxxx;
300
|
&xxxx;
1210
|
&xxxx;
300
|
&xxxx;
2325
|
&xxxx;
300
|
&xxxx;
3736
|
&xxxx;
300
|
&xxxx;
5336
|
| &xxxx;
400
|
&xxxx;
360
|
&xxxx;
400
|
&xxxx;
1230
|
&xxxx;
400
|
&xxxx;
2350
|
&xxxx;
400
|
&xxxx;
3768
|
&xxxx;
400
|
&xxxx;
5368
|
| &xxxx;
500
|
&xxxx;
375
|
&xxxx;
500
|
&xxxx;
1250
|
&xxxx;
500
|
&xxxx;
2375
|
&xxxx;
500
|
&xxxx;
3800
|
&xxxx;
500
|
&xxxx;
5400
|
| &xxxx;
600
|
&xxxx;
390
|
&xxxx;
600
|
&xxxx;
1270
|
&xxxx;
600
|
&xxxx;
2400
|
&xxxx;
600
|
&xxxx;
3832
|
&xxxx;
600
|
&xxxx;
5432
|
| &xxxx;
700
|
&xxxx;
405
|
&xxxx;
700
|
&xxxx;
1290
|
&xxxx;
700
|
&xxxx;
2425
|
&xxxx;
700
|
&xxxx;
3864
|
&xxxx;
700
|
&xxxx;
5464
|
| &xxxx;
800
|
&xxxx;
420
|
&xxxx;
800
|
&xxxx;
1310
|
&xxxx;
800
|
&xxxx;
2450
|
&xxxx;
800
|
&xxxx;
3896
|
&xxxx;
800
|
&xxxx;
5496
|
| &xxxx;
900
|
&xxxx;
435
|
&xxxx;
900
|
&xxxx;
1330
|
&xxxx;
900
|
&xxxx;
2475
|
&xxxx;
900
|
&xxxx;
3928
|
&xxxx;
900
|
&xxxx;
5528
|
| &xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
| &xxxx;
23000
|
&xxxx;
5560
|
&xxxx;
28000
|
&xxxx;
7160
|
&xxxx;
33000
|
&xxxx;
8760
|
&xxxx;
38000
|
&xxxx;
10360
|
&xxxx;
43000
|
&xxxx;
11960
|
| &xxxx;
100
|
&xxxx;
5592
|
&xxxx;
100
|
&xxxx;
7192
|
&xxxx;
100
|
&xxxx;
8792
|
&xxxx;
100
|
&xxxx;
10392
|
&xxxx;
100
|
&xxxx;
11992
|
| &xxxx;
200
|
&xxxx;
5624
|
&xxxx;
200
|
&xxxx;
7224
|
&xxxx;
200
|
&xxxx;
8824
|
&xxxx;
200
|
&xxxx;
10424
|
&xxxx;
200
|
&xxxx;
12024
|
| &xxxx;
300
|
&xxxx;
5656
|
&xxxx;
300
|
&xxxx;
7256
|
&xxxx;
300
|
&xxxx;
8856
|
&xxxx;
300
|
&xxxx;
10456
|
&xxxx;
300
|
&xxxx;
12056
|
| &xxxx;
400
|
&xxxx;
5688
|
&xxxx;
400
|
&xxxx;
7288
|
&xxxx;
400
|
&xxxx;
8888
|
&xxxx;
400
|
&xxxx;
10488
|
&xxxx;
400
|
&xxxx;
12088
|
| &xxxx;
500
|
&xxxx;
5720
|
&xxxx;
500
|
&xxxx;
7320
|
&xxxx;
500
|
&xxxx;
8920
|
&xxxx;
500
|
&xxxx;
10520
|
&xxxx;
500
|
&xxxx;
12120
|
| &xxxx;
600
|
&xxxx;
5752
|
&xxxx;
600
|
&xxxx;
7352
|
&xxxx;
600
|
&xxxx;
8952
|
&xxxx;
600
|
&xxxx;
10552
|
&xxxx;
600
|
&xxxx;
12152
|
| &xxxx;
700
|
&xxxx;
5784
|
&xxxx;
700
|
&xxxx;
7384
|
&xxxx;
700
|
&xxxx;
8984
|
&xxxx;
700
|
&xxxx;
10584
|
&xxxx;
700
|
&xxxx;
12184
|
| &xxxx;
800
|
&xxxx;
5816
|
&xxxx;
800
|
&xxxx;
7416
|
&xxxx;
800
|
&xxxx;
9016
|
&xxxx;
800
|
&xxxx;
10616
|
&xxxx;
800
|
&xxxx;
12216
|
| &xxxx;
900
|
&xxxx;
5848
|
&xxxx;
900
|
&xxxx;
7448
|
&xxxx;
900
|
&xxxx;
9048
|
&xxxx;
900
|
&xxxx;
10648
|
&xxxx;
900
|
&xxxx;
12248
|
| &xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
| &xxxx;
24000
|
&xxxx;
5880
|
&xxxx;
29000
|
&xxxx;
7480
|
&xxxx;
34000
|
&xxxx;
9080
|
&xxxx;
39000
|
&xxxx;
10680
|
&xxxx;
44000
|
&xxxx;
12280
|
| &xxxx;
100
|
&xxxx;
5912
|
&xxxx;
100
|
&xxxx;
7512
|
&xxxx;
100
|
&xxxx;
9112
|
&xxxx;
100
|
&xxxx;
10712
|
&xxxx;
100
|
&xxxx;
12312
|
| &xxxx;
200
|
&xxxx;
5944
|
&xxxx;
200
|
&xxxx;
7544
|
&xxxx;
200
|
&xxxx;
9144
|
&xxxx;
200
|
&xxxx;
10744
|
&xxxx;
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Xxxxxxxxx-xx xxxxxx xxxx snížený x xxxxxxxxxxxxx část xxxxxxx xxxx xx xxxxxxxxxx xxxxx 90 000 Xxx, xxxx xxx 30 600 + 47 % z xxxxxx přesahující 90 000 Kčs.
Informace
Právní xxxxxxx x. 534/1992 Xx. xxxxx xxxxxxxxx xxxx 1.1.1993.
Xx xxx xxxxxxxx xxxxxx xxxxxxx nebyl měněn xx xxxxxxxxx.
Xxxxxx xxxxxxx x. 534/1992 Xx. xxx xxxxxx právním xxxxxxxxx č. 259/1994 Sb. s xxxxxxxxx xx 1.1.1995.
Xxxxx xxxxxxxxxxxx xxxxxxxx norem xxxxxx xxxxxxxx xxxxxxxx x odkazech xxxx xxxxxxxxxxxxx, xxxxx se xxxx xxxxxx derogační xxxxx xxxxx uvedeného xxxxxxxx xxxxxxxx.
1) §81 odst. 1 xxxxxx XXX x. 337/1992 Xx., x xxxxxx xxxx x xxxxxxxx.