Právní předpis byl sestaven k datu 21.12.1952.
Zobrazené znění právního předpisu je účinné od 14.04.1948 do 21.12.1952.
Zákon o zemědělské dani
49/1948 Sb.
Daňová povinnost §1 §2 §3 §4 §5
Zdaňovací období §6
Daňové sazby §7 §8 §9 §10 §11 §12 §13 §14 §15 §16 §17 §18
Sleva na dani §19
Počátek a konec daňové povinnosti §20 §21
Přiznání §24
Místní příslušnost §25
Vyrozumění o předpisu daně §26
Odvolání §27
Zemědělské daňové komise §28 §29 §30 §31 §32 §33
Přechodná a závěrečná ustanovení §34 §35 §36 §37 §38 §39 §40 §41
Tabulka zemědělské daně pro řepařskou oblast
Tabulka zemědělské daně pro obilnářskou oblast
Tabulka zemědělské daně pro bramborářskou oblast
Tabulka zemědělské daně pro pícninářskou oblast
49
Xxxxx
xx xxx 21. xxxxxx 1948
x xxxxxxxxxx xxxx
Xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xx xxxxx xxxxxx:
Xxxxxx xxxxxxxxx
§1
(1) Zemědělské xxxx xxxxxxxxx xxxxxxx xxxxx, xxxxx xxxxxxxxx xx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xx xx xxxxxx xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Provozuje-li xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx účet jednotlivá xxxxxxx xxxxx, xxxxxxx xxxxxxxxxx xxxx jen, xxxxxxx-xx x xxx xxxxxx x xxxx xxxxx zaměstnává xxx xxxxx, xxxxx nestačí - jsouc x xxxxxxxxxxx xxxxxxxxxxxx plně xxxxxxxxxx - xx xxxxxxx práce. Xxxx xxxxxxxx xxxxxx xxxx xxxxxxx x osob xx 21 let xxxx a x xxxx, xxxxx v xxxxxxxxxxx hospodářství xxxxxxx xxxxxxxxx xxx xxxxx, xxxxx, xxxxxxxxxx xxxx xxxxxxxxxx veřejné funkce, xxxxx xxxx xxx x xxxxxxxxxxxxxx poměru.
(3) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx více xxxxxxxxx xxxx xxxxxxxx xx xxxxxxx xxxx (xx xx. xxxxxxx), xxxxxxxxx xxxxxxxxxx dani xxxxxxxx. Xxx tom xxxx xxxx xxxxxxx x xxxxx podmínka xxxxxxxxx x xxxxxxxx 2; xxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx. U xxxxxxx (xxxxx x xxxxxx) xx xxxxxxxxxxx, xxxxxx-xx jinak prokázáno, xx zemědělské xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx účet.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) xxxxxxxxxxx xx xxxxxxxx xxx, xxxx xx zůstavitel xxx xx xxxx.
§2
(1) Xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx všech xxxxxxxxxxx xxxxxxxx x xxxx, xxxxx tvoří xxxxxxxxxxx celek a xxxxxx xxxxxx xxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxx účelu, x xxxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxx x xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx uvedené v §1 xxx nebo xxxx zemědělských xxxxxxxxxxxx, xxxxxxxx xx všechny xx xxxxx xxxxxxxxxx xxxxxxxxxxxx.
§3
X provozu xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx:
1. xxxxxxxx xxxxxx, xxxxx xx xxxxxxxx na xxxxxxxxxx výrobků xxxxxxxxx xxxxxxxxxxxx a pokud xxxxxx xxxxxx není xxxxxxxxx a xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx průmyslovými xxxxxxx (pilami, xxxxx, xxxxxxxxx, pivovary, lihovary, xxxxxxxxx x pod.) xxxx v xxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxxx xxxxxx (x xxxxxxxxxx, xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxxx, chovatelských xxxxxxx x pod.);
2. dobývání xxxxxxxx xxxxxxxxxxx xxxx, xxxxx xxxxxxxxx x xxxxxxx zpracování, za xxxxxxxx xxxxxxxxx xxx x. 1;
3. xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, vyjímajíc xxxxxx x xxxxxxx, provozovaný xx xxxxxxxxxxxx x xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxx x xxxxxxxx x uvedenému xxxxx;
4. vedlejší zaměstnání (xxxxxxxxxxx, xxxxx xx xxxx, xxxxx lnu x xxx.), xxxxxxxxxxx xxxxxx příležitostně x xxxxxxx po xxxxxxxxxxxx.
§4
Xxxxxxxxxxx, xxx se xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx půdě xxxxxxx, xxxxxxxxxx xx xxxxxxxx xx obhospodařování xx xxxxxxxx jiného xxxxxxxx xxxxxx.
§5
Xxxxxx-xx xx více xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 xx 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx (xxxxxxxx) xxxx xxxx xxxxxxxxxx xxxxxxxx x xxxxxxxxxxx xxxxxx xxxxx, podléhají xxxxxxxxxx xxxx tak, xxxx xx xxx xxxxxxxxxx hospodářství xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxx.
§6
Xxxxxxxxx xxxxxx
Xxx se xxxxxxxx samostatně xx xxxxx xxxxxxxxxx xxx xx xxxx xxxxxxxx.
Daňové sazby
§7
(1) Xxx xx xxxxxxxx xxxxxxx xxxxxxxx x tabulkách xxxxxxxxxxx k xxxxxx xxxxxx.
(2) Xxx xxxxxxxxx xxxx xxxx rozhodné:
1. xxxxxxx xxxxxx (xxxxxxxx, xxxxxxxxxx, bramborářská či xxxxxxxxxxx), xx které xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx největší xxxx, a
2. celková xxxxxx xxxxx xxxxxxx x katastrálním xxxxxxxx x jejich průměrný xxxxxxxxxxx xxxxxxx podle xxxxx dne 30. xxxxxx xxxxxxxxxx roku.
§8
(1) Xxx xxxxxxxx, xx xxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, platí xxxxxx xxxxxxxx, xxxxx xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Xxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx býti xxxxxxxxx (§31 č. 3 x §30 x. 3) do xx xxxxxxx xxxxxxx, xxxxxx výrobním podmínkám xxxx xxxxxxxxxxxxx xxxxx, xx xxxxxxx zemědělského xxxxxxxxxxxx, xx skutečnosti xxxxxxxx.
§9
(1) Při xxxxxxxxx xxxxxxx výměry všech xxxxxxx x katastrálním xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxx věnovaných xxxxxxxxx xxxxxx, xxxxx xxxx, xxxxxx xxxx xxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), školkařství, xxxxxxxxxx x xxxxxxxxxxxx násobkem, xxxxx xx stanoví xxxxxxxx xxxxxxxx x §31.
(2) Průměrný xxxxxxxxxxx xxxxxxx xx xxxxxx, xxxx-xx xx celkový xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxx v xxxxxxxxx.
(3) Xxx xxxxxxxxx celkové xxxxxx všech xxxxxxx x xxxxxxxxxxxx xxxxxxxx x xxxxxx xxxxxxxxx xxxxxxxxxxxxx výtěžku se xxxxxxxx x x xxxx ležící xxxxx.
§10
(1) Xxx xx xxxxxxxxx xxxxx, xxxx-xx x zemědělském xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx 15 % xxxxxxx xxxxxx xxxxx pozemků x xxxxxxxxxxxx výtěžkem.
(2) Xxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxx 1 vyhlásí xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx uvedeným x §1 xxxx. 2 xx xxx xxxxx:
1. o 480 Xxx xx xxxxxxx xxxxx xxxxxxx založené xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx,
2. o 480 Xxx xx xxxxx xxxx,
3. x 540 Xxx xx druhé xxxx,
4. x 600 Xxx xx xxxxx x xx xxxxx xxxxx dítě a
5. x 480 Xxx xx xxxxxxx x xxxxxx.
(2) Podle xxxxxxxx 1 xx přihlíží:
a) x xxxxxxx xxxxx xxxxxxx a x xxxxxxxxxxx xxxx jen x xxx, xxxxx xxxx s xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, x
x) x xxxxxxxxx xxxx x u xxxxxx x těm, xxxxx xxxx x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx děti xxxxxxxx xx xxx xxxxxxx, xxxxxxxxxx, pastorkové x xxxxxxxxx.
(4) Xxxxxx xxxx xxxx xx xxxxxxxx xxx xxxxxxxxx sourozenci, xxxxxxxxx xxxxxxx x xxxxxxxxx neteře xxxxxxxxxx xxxx jeho xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(5) Xxxxxx xxxx rodiče xx xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx rodiče, pěstouni, xxxxxx, snachy, xxxxx x tchýně xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx rodiče se xxxxxxxx též xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx x zletilé neteře xxxxxxxxxx xxxx jeho xxxxxxxx (xxxxxxx), xxxx-xx xxxxx xxxxxxxxx x x xxxx xxxxxxxxxx.
(7) Xxxxx, na xxxxx xx xxxxxxxxxx snižuje xxx xxxxx předchozích xxxxxxxx, xxxxxxxx xx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx.
(8) Xxxxxxxxxx domácnosti xxxx x xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx xx xxxx xxxxxxx potřeby x xxxxx xxxxxxxxxx a xxxxxxxx x xxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xxxx vyloučeno přechodným xxxxxxx xxxxxxxxxxx mimo xxxxxxxxx. Táž xxxxx xxxx však xxxx xxxxxx za xxxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx xx v xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx-xx xxxx hradí-li mu xxxxxxxxx xxxxxxxx xxx, xxxxxx x ošacení. Xxxxxxxxxxx se rozumí xxx xxxxxxxxxxx výměnku. X xxxxxxxxxx xxxxx, xx-xx příslušník - xxxxxxxxx xxxxxxxxx - xxxxxxx xxxxxx, postačující x xxxx xxxxxx.
(10) Xxxxxxxxxxx xxxxxxxxx, ovdovělým, xxxxxxxxxxx xxxx xxx, xxxxx xxxxxx xxxxxx x manželem (manželkou) xx společné xxxxxxxxxx, xxxxx xx xxx x 480 Xxx, xxxx-xx nárok na xxxxxxx xxxx podle xxxxxxxx 1 x. 2.
(11) Xxxxxxxxxxx, kteří xxxxxxxxx nejméně xxx xxxx, x. x. xxxx xx x xxxxxxxxxx aspoň do xxxxxx xxxxxxxxxx xxxx, xxxxx se xxx x 480 Xxx, xxxxxx-xx xxxxx xx xxxxxxxx xxxx xxxxx xxxxx částky z xxxx podle xxxxxxxxxxxxxxx xxxxxxxx. Omezení do xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx xx děti xxxxx xxxxxxx obětmi xxxxxxx, xxxxxxxxx nebo xxxxxx xxxxxxxxx.
§14
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx jednotlivé fysické xxxxx (§1 xxxx. 2)
x) váleční invalidé x xxxxx xxxx xxxxx xxxxxxx xxxxx, xxxxx xxxx xxxxx xx xxxxxxxxxxxx požitky xx xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxx xxxx těla,
b) vojenští (xxxxxxxxx) invalidé x xxxxxxx xxxxxxxx invalidé, xxxx xxx poškození xxxxxx xxxx xxxx xxxxx zaopatřovací xxxxxxx xx xxxxxx xxxxxxxx xxxx xxxxx xxxxxxxx x xxxxxxxxxxxxxx sociálním xxxxxxxxx, nebo
c) xxxx xxxxx xxxxxxx nebo xxxxxxx xxxxx (xx xx. nevidomí, xxxxxxxxx x xxx.), xx xxxxxxx poplatníci, na xxxxx jsou xxxxxxxx xxxxxxxxxxx xxxxxxxxxx tělesně xxxx xxxxxxx xxxxx,
xxxxx xx jim xxx xxx xxxxxx xxxxxxxxxx xx 20 % xx xx 44 % včetně o 480 Xxx a xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx xxx se xxxxxxxxxxx, xx xxxxxx xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx xxxxxxx z xxxxxxxxxxxxxxx důchodového xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx jednotlivé fysické xxxxx (§1 odst. 2) xxxxx xxxx xxxxxxxxx sirotci xx xxxxxxx xxxxxxxxxxx (xxxxx xx dne 24. xxxxxxxx 1919, č. 462 Xx., o xxxxxxxxxxxx míst xxxxxxxxxx) x xxxxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx (xxxxx ze xxx 19. xxxxxxxx 1946, č. 255 Sb., o příslušnících xxxxxxxxxxxxxx armády x xxxxxxxxx x o xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx), xx xxxxxxx xxxxxxxx xxxxxxxx x xxxxxxx, rasové xxxx xxxxxxxxx xxxxxxxxx, xxxxx xx xxx daň x 480 Kčs.
§19
Sleva xx xxxx
(1) Xxx xx přiměřeně xxxxx xxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxx (§1 xxxx. 2) xxxxxxxxx zatěžují, xxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxx §§13 až 15.
(2) Xx xxxxxx xxxxxxxx poměry xxxxxx xxxxxxxxx alimentační plnění, x xxxx je xxxxxxxxx právně zavázán, xxxxxxxxxxx nemajetných příbuzných x xxxxx xxxxxxxxx xxxx xxxxxxxx xxxx x linii xxxxxxx xx třetího xxxxxx x nemajetných xxxx xxxxxxxxxxxx xx xxxxxxx xxxxxx, nákladné léčení xxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx x xxxxxxx pohromy.
(3) Xxxxxxx xx xxxxx daň xxxxxxxxxxx xxxxxxxx v §1 xxxx. 3, xxxx-xx xxxxxxxx xxxxxxx x xxxxxxxxxx 1 x 2 splněny x osob, xxxxx xxxxxxxxx zemědělské hospodářství xxxxxxxx na xxxxxxx xxxx.
(4) Xxxxxxxx xxx xxxxxxxxx xxxxxxxxx slevy xxxxxxx xxxxxxx financí x Xxxxxxx xxxxx.
(5) X slevu nutno xxxxxx x xxxxxxxx.
Počátek x xxxxx xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, podléhají xxxx xxxxxxxxx xxxxx, x němž zemědělské xxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, xxxxxxxx xxxxx 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Poplatníci, xxxxx přestali provozovati xxxxxxxxxx hospodářství, xxxxxxxxx xxxx končíc xxxxx, x němž xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, xxxxxxxx již 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Jestliže xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx xxx, xx xxxxxx xxxxxxxxxxxxxxxxx pozemků xxxxxxxxxxx 50 ha, xxxxx se xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xx xxx xxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx bylo xxxxxxxxx.
§21
(1) Xxx xxxxx xxxx xxxxxxxx provozovati xxxxxxxxxx xxxxxxxxxxxx, je xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxx xxxxxx xx 30 xxx. Xxxxxxxxx xxxx xxxxxxx xxx xxxxxxxx, a xx xx 30 xxx po odevzdání (xxxxxxxxx) xxxxxxxxxxxx.
(2) Xxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxx, xxxxxxxxx-xx skutkovou xxxxxxxx trestného xxxx, xxxxxxxxxx xxxxxxx do 5.000 Xxx, a xx x xxxxxxxx.
§22
Xxxxxxxxx xxxx
(1) Xxxxxxxxx xx xxxxxxx si xxx xxx vypočísti x xxxxxxxxx xx xxxxxxxxxxx xxxxxxx xxxxx xx 31. xxxxx xx xxxxxxxx rozhodného xxxx.
(2) Xxxxxx-xx xxx xxxxxxxxx xxxx, xx xxxxxxx xxxxxxx, xxxx-xx xxxxxxxxxx více než 2.000 Xxx, xxxxxxxxx 2 % xxxxxxxx x xxxxxxxx z xxxxxxxxxx x 31. xxxxx, 30. dubnu, 31. červenci x 31. říjnu.
§23
Xxxxx x poplatníkem xxxxxxxx x §1 xxxx. 3, xxxx xxxxx xxxxxxxxx x xxxxxxxxxxx zavázána zaplatiti xxxxx xxx xxxxx x osob, xxxxx xxxxxxxxxx hospodářství xxxxxxxxx xxxxxxxx na xxxxxxx xxxx.
§24
Xxxxxxxx
(1) Každý, xxx xx xxxxxxx xxxxxxx xxxxxxxxxxx daň, xxxx xxxxxxx xxxxxx xxxxxxxxxx xx 31. ledna xxxxx xxxxxx přiznání x xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxx za xxxxxxxx xxx. Mimo xx xx povinen podati xxxxxxxx xxxxx, xxx xxxx xxxxx správou x xxxxxx xxxxxxxx xxxxxx. Xxxx přiznání xxxx x způsob xxxx xxxxxx stanoví xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx včas, xxxx xxxx xxx xxxxxxx xx x 10 %; zvýšení xx xxxxxxx do 60 xxx xxx xxx xxxxxxxx předpisného xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
§25
Místní příslušnost
(1) X xxxxxxxx zemědělské daně xx příslušná xxxxx xxxxxx, x xxxxxx xxxxxx měl poplatník xxxxxxxx (sídlo) koncem xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxx berní xxxxxx určiti podle xxxxxxxx (xxxxx) poplatníkova, xx xxxxxxxxx xxxxx xxxxxx, x xxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, po případě xxxx xxxxxxxx část. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx ani xxxxx xxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 xxxxx xxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx úřadu x xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx komise).
§26
Vyrozumění o xxxxxxxx xxxx
(1) X xxxxxxxx xxxx xxxxxxxx berní xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx předpisným xxxxxxxx. Xxxxxx xxxxxx místní xxxxxxx výbor xx 7 dnů po xxxxxx x veřejnému xxxxxxxxxx po xxxx 30 dnů.
(2) Xxxxxxx x xxxx vyložení xxxxxxx xxxxxxx místní xxxxxxx výbor xxxxxxxxx xx xxxxxx tabuli xxxx xxxxx xxxxxxxx x místě obvyklým.
(3) Xx xxxxxxx potvrdí xxxxxx xxxxxxx výbor xxxx xxxxxxxx x xxxxx jej xxxxx xxxxxx.
§27
Xxxxxxxx
(1) Do xxxxxxxx xxxx xxx xx xxxxxxx xxxxxxxx u xxxxxxxxx berní xxxxxx xx 60 dnů xxx xxx xxxxxxxx xxxxxxxxxxx seznamu x xxxxxxxx xxxxxxxxx xxxxxx.
(2) X xxxx lhůtě xxxxx xxxxxxxxxx xxxxxx x xxxxxxxxx xxxxx xxxxxx xxxxxx xx xxxxxxx xxxxxx pro xxxxxxxx daně. Dnem xxxxxx žádosti xxxxxxx xx xxxxxxxx xxxxx xx xx dne xxxxxxxx xxxxxxxxxxx xxxxxxxx x běží xxx xxxx jen co xx xxxxxx.
(3) X xxxxxxxx xxxxxxxxx s xxxxxxxx xxxxxxxxx xxxxxxxx xxxx XX. stolice, xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X oboru xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxxx daňovými xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x xxxxxxxx xxxxxxxxxx daňová xxxxxx.
(2) Xxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx komise) xxxx: xxxxxxxx místního xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, zástupce xxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x předseda xxxxxxxxxx xxxxxx při xxxxxxx xxxxxxxx xxxxxx xxxx xxxx zástupce, xxxxx xxxx xxxxxxx, xxxxx člen xxxxxxx xxxxxxx národním xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxx při xxxxx xxxxxx a xxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, zemědělský xxxxxxxx (xxxx xxxxxxxx), xxxxxxxx berní xxxxxx, xxxxxxxx xxxxxxxxx sdružení Xxxxxxxxxx xxxxx zemědělců x xxxxx xxxxx xxxxxxx volení okresním xxxxxxxx výborem. Ministr xxxxxxx xxxx pro xxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxx xxxxx xxxxxxx zemědělskou xxxxxxx xxxxxx. Předsedou xxxxxxx xxxxxxxxxx xxxxxx xxxxxx je xxxxxxxx xxxxxxxxx národního výboru xxxx jeho zástupce.
(4) Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxx xxx xxxxxxxxxxxx xxxxxxx x xxxxx ji xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x výživy, xxxxxxxxxxxx financí, xxxxxxxxxxx x xxxxxxxxx xxxxxxx x xxxxxx, zemského xxxxxxxxx výboru v Xxxxx, xxxxxxxx xxxxxxxxx xxxxxx x Xxxx x xxxxxx expositury x Ostravě, xxxxxxxx xxxxxxxxxx ředitelství x Xxxxx x zemského xxxxxxxxxx xxxxxxxxxxx x Xxxx, a xx xx xxxxxx zástupci, x xx xxxxxxx xxxxxxxxxx Jednotného svazu xxxxxxx x xxxxxxxxxxx xxxxxxxxx. Předsedou xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx zástupce xxxxxxxxxxxx xxxxxxx.
§29
Xxxxxxx xxxxxxxx xxxxxxx (xxxxxxx zemědělským xxxxxxx xxxxxxx) přísluší:
1. x xxxxxxx, kde xxxx xxxxxxxxxxx výtěžek xxxxxxxx x pozemnostních arších, xxxx xxx jej x xxxxxx xxxxx xxxxxxxx, navrhovati rozdělení xxxxxxxxx xxxxxxxxxxxxx výtěžku xxxxxxxxxxxxx na xxxxxxxxxxx xxxxx xx xxxxxxxxxx xxxxxxxxxx hospodářství na xxxxxxxx dat x xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxx [§6 xxxx. 19 xxxxxxxx xxxxxxxx xx dne 23. května 1930, x. 64 Xx., xxxx xx xxxxxxxx xxxxxxxxx xxxxx XX, XXX x XX xxxxxx x xxxxxxxxxx xxxxxxxx a xxxx xxxxxx (xxxxxxxxxxxxx zákona)]. Xxxxxx-xx xxxxxx xxxxxxxxxx xxxxxx komise xxxxx xx 31. xxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxx správa;
2. xxxxxxxxxx přeřazení xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx nutno xxxxxx xxxxxxx xxxxxxxxxx daňové xxxxxx xx 31. xxxxx rozhodného xxxx; xxxxxx podané xx xxxx xxxxx nemohou xxxx vliv xx xxxxxxxx xxxx za xxxxx xxx.
§30
Xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx přísluší:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx do jiné xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxx komisi xx 31. xxxxx xxxxxxxxxx xxxx; xxxxxx xxxxxx xx xxxx xxxxx nemohou xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx;
2. rozhodovati x xxxxxxxx xxxxxxxxx o xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx daňová xxxxxx o návrhu xx 15. xxxxxxxx xxxxxxxxxx roku, xxxxxxxx x xxx finanční xxxx XX. stolice;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x přeřazení xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); nerozhodne-li do 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx.
§31
Ústřední xxxxxxxxxx daňové xxxxxx přísluší:
1. xxxxxxxxx xxxxxxx katastrální výtěžek xxxxxxxxxxx xx xxxxxxxxxxx xxxxx x xxxxxxxxx, xxx xxx nelze xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx jej xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxx;
2. stanoviti xxxxxxxxx x Úředním xxxxx xxxxxxx xxxxxx xxxxx §9 xxxx. 1; nestanoví-li je xx 30. xxxxxxxxx xxxxxxxxxx xxxx, stanoví xx xxxxxxxxxxxx financí. Xxxx násobky xxxxxxx xxxxx toho, kolikrát xx xxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxxx x §9 xxxx. 1 xxxxxxxx xxxxx xxx xxx xxxxxxxxx ostatních xxxxxx;
3. rozhodovati x xxxxxxxx xxxxxxxxx o xxxxxxxxx xxxxxxxxxxxx katastrálních xxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. prosince xxxxxxxxxx roku, xxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx;
4. xxxxxxxxxxxxx xxxxxxxx poměry xxxxxxxxxx výroby x xxxxxxxxxx finanční xxxxxx xxxxx xxxxx xxxxxxxxxx xxxx.
§32
Členství x xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxx daňových xxxxxx xxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxx, xxxxxxxxx x podle xxxxxxxxxx xxxxxx a xxxxxxx x xxxxxxxxxxx x xxxxxxx x komisi xxxxxxxxx.
§33
Sídla xxxxxxxxx zemědělských xxxxxxxx komisí, xxxxxxx xxx xxxxxx, xxxxx x xxxxx xxxxx xxxxx xxxxxx xxxxxxx xxxxxxx financí, xxxxx xxx o jednací xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx komisí x xxxxxx s xxxxxxxxx xxxxxx, v Xxxxxxx xxxxx.
Xxxxxxxxx x xxxxxxxxx xxxxxxxxxx
§34
(1) Xxx osoba xxxx xxxx uznána xx xxxxxxxxxxx xxxxxxxxxx xxxxx u jednoho xxxxxxxxxx x x xxxxx poplatníka xxxxx x jedné xxxx.
(2) Xxxx-xx poplatníku x xxxx xx xxxx xxxxx xxxx poskytnuta xxxxx xxxxx §7 xxxx daňová úleva xxxxx §9 zákona xx xxx 26. xxxxxx 1947, x. 109 Xx., x xxxx xx mzdy, xxxxxx xx xxxx xx tento xxx xxxxxxx xxxxxxxxxx xxx xxxxx §§13 xx 15.
§35
Ministr xxxxxxx může
1. xxxx rozčleniti xxxxxxx xxxxxxxxxx xxxx xxx xx xx xxxxxxxxxx xxxxxxxxxxxxx výtěžku, xxx xx do xxxxxxx xxxxxx,
2. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxxxxxxxx x xxxxxxxx, xxx xx xxxxxxxxxx xxxxxx xxxxxx xxxxx vzniknouti,
3. xxxxxxx opatření x xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxx, kde xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxx poměru, x
4. xxxxxxxxx xxxxxxxxx v Xxxxxxx xxxxx xxxxxx xxxxxxxxxx zemědělské xxxx xx xx xxxxxxx xxxxxxxxx komposesorátům, urbariátům xxxx xxxxxxxx xxxxxxx xxxxxxx.
§36
(1) Přiznání k xxxxxxxxxx xxxx xx xxx 1947 jsou xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxx daňové xxxxxxxxxx, x to xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx xxx xx xxx 1947 xxxx xxxxxxx xx xxxx xxxxxxxx xxxxxxxxx; xxxxx xxxxxxx do 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, po xxxxxxx xxxxxxx x xxxxxxx xxxxxxxxxxxx hospodářství, xxxxx je xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx berním xxxxx 1948, xxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx x všeobecné daně xxxxxxxxx podle xxxxxx x přímých daních, xx xxxxx xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx.
(2) Pozemky patřící x zemědělskému xxxxxxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx berním rokem 1948 xxxxxxxxx pozemkové xxxx xxxxx zákona x přímých xxxxxx, xx xxxxx předpisů xxx měnících x xxxxxxxxxxxx. Jsou-li xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx rentové xxxx xxxxx hlavy XX téhož xxxxxx.
(3) Xxxxx ze xxx 21. xxxxx 1946, č. 31 Sb., x xxxx x obratu, xx xxxxxxxxxx xxxxxxxxx xxxxx 1947 na xxxxxx, xxxxx přijaly osoby xxxxxxxxxxx zemědělské xxxx xx 31. xxxxxxxx 1946 xx xxxxxxx x xxxxxx xxxxxxxxx x xxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx x xx xxxx xxxxxxx xxxxxxxx xxxxxxxx vzatých xxxxxx xxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx x ceny xxxxxxx x xxxxxxxxx xxxx xxxxxxxxxxx záznamní povinnosti xxxxx xxxxx první, xxxxxx X xxxxxxxx xxxxxxxx xx xxx 29. xxxxxx 1941, x. 297 Sb., x xxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxxx x provozní. Xxxxxxxxxxxxxx xxxxxxxxxx §2 xxxxxx xxxxxxxx xxxxxxxx se xxxxxxx.
(4) Xxxx xxxxxxxxxx xxxxxxxx (xxxxxxxx daně xxxxxxxxx) xxxxx xxxxxx xx xxx 31. xxxxx 1947, č. 185 Sb., x mimořádné jednorázové xxxxx x o xxxxxxxxx xxxxx z xxxxxxxxxx přírůstků xx xxxxxxx, u osob xxxxxxxxxxxxx xxxxxxxxxx dani xx xxxxxx xxxxxx (xxxxxx), který xx xxx x xxxxxx xxxx xxxxxxxx xxxx xxxxxxxxx (xxxxxxxx xxx xxxxxxxx xxxx důchodové), xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxx §3 xxxx. 1 xxxx. a) xxxxxx č. 185/1947 Xx. vyměří se x xxxxxx případech x x xxxx, xxxxx xx připadla xx xxxxxx xxxxxxxx xxxxx xxxxxxxxx věty, xxxxx xxxxxxxxx byl xxxxxxxx xxxx xxxxxxxxx.
§38
(1) Zákon xx xxx 19. xxxxx 1946, č. 30 Sb., x xxxx xxxxxx xxxxxxxxxxxxxxxx xxxxx v xxxxx xxxxxxxxx xxxx x xxxxxxxx finančních xxxxxxxx, xx doplňuje takto:
1. x §41 xxxx. 5 xxxx xxxx xx xxxxxxxx xx xxxxx "... xxxxxxx xxx x obratu", xxxxx slova "xxxx xxxxxxxxx xxxxxxxxxx dani",
2. §41 xxxx. 6 xx xxxxxxxx xxxxx - třetí - xxxxx tohoto xxxxx" "Xxxxxxxxxx předcházejících xxx xx nevztahují na xxxxx xxxxxxxxxxx zemědělské xxxx, x xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
(2) Xxxxx ze xxx 14. xxxxx 1920, x. 262 Xx., x xxxx x xxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx, xx doplňuje xxxxx:
1. x §1 xxxx. 2 xxxx větě xx zařazují xx xxxxx "... platiti xxx x obratu" xxxxx slova "xxxx xxxxxxxxx zemědělské dani",
2. §1 xxxx. 3 xx doplňují xxxxx - xxxxxxx - xxxxx tohoto xxxxx: "Xxxxxxxxxx předcházejících vět xx xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx xxxxx §105 xxxx. 1 zákona x xxxxxxx xxxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx pozemků xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx jsou xxxxxxx oznámiti do 60 xxx xxx xxx xxxxxxxxx xxxxxx xxxxxx pozemky, xxxxx xxxxxxx x zemědělskému xxxxxxxxxxxx, xxx xx xxxxxxxxx xxxxxxxxxx daně. Xxxx xxxxxxxx xxxx x xxxxxx xxxxxx xxxxxxx ministerstvo financí.
(3) Xxxxxxxxxx §327 odst. 1 xxxx druhé xxxxxx x xxxxxxx xxxxxx xx zrušuje; xxxxxxx xx xx xxxxxxxxx při xxxxxxxx xxxxxxxxx daně na xxxxx rok 1947.
§40
X xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx ustanovení zákona x xxxxxxx xxxxxx, xx xxxxx předpisů xxx xxxxxxxx a xxxxxxxxxxxx; xxxxx xxx x xxxxxxxx x xxxxxxxx, xxxxx obdobně xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Tento zákon xxxxxx xxxxxxxxx xxxx xxxxxxxxx; xxxxx xxxx xxx xxxxxxxxxxx xxx xx xxxx za rok 1947; xxxxxxx xxx xxxxxxx xxxxxxx.
Xx. Beneš x. r.
Gottwald v. x.
Xx. Xxxxxxxx v. x.
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx výtěžku všech xxxxxxx | |||||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||||
| 1 | - | - | 80 | 80 | 90 | 90 |
| 2 | 210 | 230 | 240 | 260 | 270 | 280 |
| 3 | 350 | 400 | 440 | 470 | 500 | 530 |
| 4 | 510 | 580 | 630 | 690 | 740 | 790 |
| 5 | 640 | 760 | 860 | 940 | 1.010 | 1.070 |
| 6 | 800 | 950 | 1.060 | 1.170 | 1.270 | 1.370 |
| 7 | 950 | 1.120 | 1.290 | 1.430 | 1.550 | 1.670 |
| 8 | 1.080 | 1.320 | 1.510 | 1.670 | 1.830 | 1.980 |
| 9 | 1.220 | 1.500 | 1.720 | 1.930 | 2.130 | 2.310 |
| 10 | 1.370 | 1.680 | 1.950 | 2.210 | 2.430 | 2.630 |
| 11 | 1.500 | 1.860 | 2.190 | 2.470 | 2.730 | 2.990 |
| 12 | 1.630 | 2.060 | 2.420 | 2.740 | 3.050 | 3.330 |
| 13 | 1.750 | 2.250 | 2.650 | 3.030 | 3.370 | 3.700 |
| 14 | 1.890 | 2.430 | 2.900 | 3.310 | 3.700 | 4.070 |
| 15 | 2.030 | 2.620 | 3.140 | 3.600 | 4.040 | 4.440 |
| 16 | 2.170 | 2.820 | 3.380 | 3.900 | 4.380 | 4.850 |
| 17 | 2.300 | 3.020 | 3.630 | 4.210 | 4.740 | 5.270 |
| 18 | 2.430 | 3.220 | 3.900 | 4.500 | 5.120 | 5.690 |
| 19 | 2.550 | 3.410 | 4.160 | 4.840 | 5.500 | 6.140 |
| 20 | 2.690 | 3.610 | 4.410 | 5.180 | 5.890 | 6.620 |
| 21 | 2.830 | 3.830 | 4.690 | 5.520 | 6.320 | 7.090 |
| 22 | 2.970 | 4.040 | 4.980 | 5.860 | 6.750 | 7.590 |
| 23 | 3.110 | 4.250 | 5.270 | 6.240 | 7.170 | 8.120 |
| 24 | 3.240 | 4.450 | 5.560 | 6.630 | 7.650 | 8.650 |
| 25 | 3.380 | 4.670 | 5.850 | 7.000 | 8.130 | 9.210 |
| 26 | 3.510 | 4.910 | 6.190 | 7.400 | 8.610 | 9.800 |
| 27 | 3.660 | 5.150 | 6.510 | 7.830 | 9.110 | 10.390 |
| 28 | 3.800 | 5.380 | 6.840 | 8.260 | 9.650 | 11.000 |
| 29 | 3.950 | 5.610 | 7.160 | 8.680 | 10.190 | 11.670 |
| 30 | 4.100 | 5.850 | 7.520 | 9.130 | 10.720 | 12.320 |
| 31 | 4.240 | 6.120 | 7.890 | 9.620 | 11.320 | 12.990 |
| 32 | 4.380 | 6.380 | 8.260 | 10.090 | 11.910 | 13.720 |
| 33 | 4.530 | 6.650 | 8.630 | 10.570 | 12.520 | 14.460 |
| 34 | 4.690 | 6.920 | 9.010 | 11.080 | 13.140 | 15.190 |
| 35 | 4.850 | 7.180 | 9.420 | 11.620 | 13.810 | 15.990 |
| 36 | 5.020 | 7.470 | 9.830 | 12.150 | 14.470 | 16.800 |
| 37 | 5.180 | 7.770 | 10.250 | 12.690 | 15.140 | 17.600 |
| 38 | 5.340 | 8.070 | 10.660 | 13.250 | 15.850 | 18.460 |
| 39 | 5.510 | 8.360 | 11.100 | 13.850 | 16.590 | 19.350 |
| 40 | 5.670 | 8.660 | 11.560 | 14.440 | 17.330 | 20.240 |
| 41 | 5.830 | 8.960 | 12.020 | 15.030 | 18.070 | 21.150 |
| 42 | 6.020 | 9.300 | 12.480 | 15.660 | 18.890 | 22.130 |
| 43 | 6.200 | 9.630 | 12.940 | 16.320 | 19.700 | 23.110 |
| 44 | 6.390 | 9.970 | 13.460 | 16.980 | 20.510 | 24.090 |
| 45 | 6.570 | 10.300 | 13.970 | 17.630 | 21.360 | 25.140 |
| 46 | 6.750 | 10.630 | 14.480 | 18.320 | 22.250 | 26.220 |
| 47 | 6.940 | 10.980 | 14.990 | 19.050 | 23.140 | 27.290 |
| 48 | 7.120 | 11.360 | 15.520 | 19.770 | 24.040 | 28.400 |
| 49 | 7.310 | 11.730 | 16.090 | 20.490 | 24.990 | 29.570 |
| 50 | 7.520 | 12.110 | 16.660 | 21.240 | 25.970 | 30.740 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Kčs: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Tabulka xxxxxxxxxx daně xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Kčs | 40 Xxx | 45 Xxx | 50 Kčs | 55 Xxx | 60 Xxx |
| x ha | činí zemědělská xxx Xxx: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Xxx xxxxxxx xxxxxx všech pozemků xxx 50 xx xxxx xxxxxxxxxx xxx xx každý další xxxxxx Kčs: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Tabulka xxxxxxxxxx xxxx pro xxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 65 Xxx | 70 Xxx | 75 Xxx | 80 Xxx a více |
| v xx | xxxx zemědělská xxx Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx xxxxxxx výměře xxxxx pozemků xxx 50 xx xxxx xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx |
| x xx | xxxx zemědělská xxx Kčs: | ||||
| 1 | - | - | - | - | - |
| 2 | 150 | 160 | 180 | 190 | 200 |
| 3 | 250 | 280 | 300 | 320 | 350 |
| 4 | 370 | 420 | 460 | 500 | 530 |
| 5 | 490 | 560 | 610 | 650 | 710 |
| 6 | 600 | 690 | 780 | 850 | 910 |
| 7 | 710 | 840 | 940 | 1.030 | 1.100 |
| 8 | 840 | 980 | 1.090 | 1.200 | 1.310 |
| 9 | 950 | 1.110 | 1.260 | 1.400 | 1.520 |
| 10 | 1.050 | 1.250 | 1.430 | 1.590 | 1.720 |
| 11 | 1.140 | 1.400 | 1.600 | 1.760 | 1.940 |
| 12 | 1.250 | 1.540 | 1.750 | 1.970 | 2.170 |
| 13 | 1.360 | 1.670 | 1.930 | 2.170 | 2.380 |
| 14 | 1.460 | 1.790 | 2.110 | 2.370 | 2.600 |
| 15 | 1.560 | 1.940 | 2.280 | 2.560 | 2.840 |
| 16 | 1.660 | 2.090 | 2.440 | 2.770 | 3.080 |
| 17 | 1.750 | 2.230 | 2.610 | 2.980 | 3.310 |
| 18 | 1.850 | 2.370 | 2.800 | 3.190 | 3.550 |
| 19 | 1.950 | 2.500 | 2.980 | 3.400 | 3.810 |
| 20 | 2.060 | 2.640 | 3.160 | 3.620 | 4.060 |
| 21 | 2.160 | 2.790 | 3.340 | 3.840 | 4.310 |
| 22 | 2.250 | 2.940 | 3.520 | 4.070 | 4.560 |
| 23 | 2.350 | 3.090 | 3.720 | 4.290 | 4.840 |
| 24 | 2.440 | 3.230 | 3.910 | 4.510 | 5.130 |
| 25 | 2.540 | 3.380 | 4.100 | 4.760 | 5.410 |
| 26 | 2.640 | 3.520 | 4.300 | 5.010 | 5.690 |
| 27 | 2.740 | 3.680 | 4.480 | 5.260 | 5.990 |
| 28 | 2.850 | 3.840 | 4.690 | 5.510 | 6.310 |
| 29 | 2.950 | 3.990 | 4.910 | 5.760 | 6.630 |
| 30 | 3.050 | 4.150 | 5.120 | 6.040 | 6.950 |
| 31 | 3.150 | 4.300 | 5.340 | 6.330 | 7.260 |
| 32 | 3.250 | 4.460 | 5.560 | 6.610 | 7.620 |
| 33 | 3.350 | 4.620 | 5.770 | 6.890 | 7.980 |
| 34 | 3.450 | 4.790 | 6.010 | 7.170 | 8.340 |
| 35 | 3.550 | 4.970 | 6.260 | 7.480 | 8.690 |
| 36 | 3.660 | 5.140 | 6.500 | 7.800 | 9.070 |
| 37 | 3.770 | 5.320 | 6.740 | 8.120 | 9.470 |
| 38 | 3.880 | 5.490 | 6.980 | 8.430 | 9.870 |
| 39 | 3.990 | 5.660 | 7.220 | 8.750 | 10.270 |
| 40 | 4.090 | 5.840 | 7.500 | 9.080 | 10.660 |
| 41 | 4.200 | 6.040 | 7.770 | 9.440 | 11.090 |
| 42 | 4.310 | 6.240 | 8.040 | 9.800 | 11.540 |
| 43 | 4.410 | 6.430 | 8.320 | 10.150 | 11.990 |
| 44 | 4.520 | 6.630 | 8.590 | 10.510 | 12.430 |
| 45 | 4.630 | 6.820 | 8.860 | 10.870 | 12.880 |
| 46 | 4.760 | 7.020 | 9.160 | 11.270 | 13.370 |
| 47 | 4.880 | 7.210 | 9.470 | 11.670 | 13.860 |
| 48 | 5.000 | 7.430 | 9.780 | 12.060 | 14.360 |
| 49 | 5.120 | 7.650 | 10.080 | 12.460 | 14.850 |
| 50 | 5.240 | 7.880 | 10.390 | 12.850 | 15.350 |
| Při celkové xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Tabulka zemědělské xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním výtěžku xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 30 Xxx | 35 Kčs | 40 Xxx | 45 Xxx | 50 Kčs |
| v ha | činí xxxxxxxxxx xxx Kčs: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Při xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Tabulka xxxxxxxxxx xxxx pro xxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx průměrném katastrálním xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Xxx | 60 Xxx | 65 Xxx | 70 Kčs x xxxx |
| x ha | činí xxxxxxxxxx xxx Xxx: | |||
| 1 | - | - | 70 | 70 |
| 2 | 240 | 240 | 250 | 250 |
| 3 | 450 | 460 | 480 | 490 |
| 4 | 670 | 700 | 720 | 750 |
| 5 | 950 | 980 | 1.010 | 1.040 |
| 6 | 1.210 | 1.260 | 1.310 | 1.360 |
| 7 | 1.510 | 1.570 | 1.630 | 1.680 |
| 8 | 1.800 | 1.880 | 1.960 | 2.040 |
| 9 | 2.140 | 2.230 | 2.320 | 2.400 |
| 10 | 2.460 | 2.560 | 2.670 | 2.790 |
| 11 | 2.800 | 2.940 | 3.060 | 3.180 |
| 12 | 3.160 | 3.300 | 3.440 | 3.580 |
| 13 | 3.500 | 3.680 | 3.850 | 4.020 |
| 14 | 3.890 | 4.080 | 4.270 | 4.440 |
| 15 | 4.270 | 4.470 | 4.690 | 4.920 |
| 16 | 4.650 | 4.910 | 5.160 | 5.400 |
| 17 | 5.080 | 5.360 | 5.620 | 5.890 |
| 18 | 5.510 | 5.800 | 6.130 | 6.440 |
| 19 | 5.950 | 6.310 | 6.650 | 6.980 |
| 20 | 6.430 | 6.810 | 7.170 | 7.560 |
| 21 | 6.910 | 7.320 | 7.750 | 8.170 |
| 22 | 7.410 | 7.890 | 8.340 | 8.750 |
| 23 | 7.950 | 8.450 | 8.930 | 9.450 |
| 24 | 8.490 | 9.020 | 9.590 | 10.130 |
| 25 | 9.040 | 9.660 | 10.240 | 10.820 |
| 26 | 9.640 | 10.290 | 10.910 | 11.580 |
| 27 | 10.240 | 10.930 | 11.640 | 12.340 |
| 28 | 10.850 | 11.630 | 12.370 | 13.120 |
| 29 | 11.520 | 12.330 | 13.120 | 13.960 |
| 30 | 12.190 | 13.040 | 13.940 | 14.800 |
| 31 | 12.860 | 13.830 | 14.750 | 15.680 |
| 32 | 13.600 | 14.600 | 15.580 | 16.610 |
| 33 | 14.350 | 15.390 | 16.480 | 17.550 |
| 34 | 15.090 | 16.250 | 17.380 | 18.530 |
| 35 | 15.890 | 17.110 | 18.300 | 19.550 |
| 36 | 16.710 | 17.970 | 19.290 | 20.580 |
| 37 | 17.530 | 18.920 | 20.270 | 21.660 |
| 38 | 18.390 | 19.860 | 21.290 | 22.790 |
| 39 | 19.300 | 20.810 | 22.370 | 23.910 |
| 40 | 20.200 | 21.840 | 23.450 | 25.110 |
| 41 | 21.120 | 22.870 | 24.570 | 26.340 |
| 42 | 22.120 | 23.910 | 25.750 | 27.570 |
| 43 | 23.110 | 25.020 | 26.930 | 28.890 |
| 44 | 24.100 | 26.160 | 28.140 | 30.230 |
| 45 | 25.180 | 27.290 | 29.430 | 31.560 |
| 46 | 26.260 | 28.480 | 30.720 | 33.000 |
| 47 | 27.350 | 29.720 | 32.030 | 34.460 |
| 48 | 28.490 | 30.950 | 33.430 | 35.910 |
| 49 | 29.670 | 32.230 | 34.830 | 37.440 |
| 50 | 30.860 | 33.570 | 36.240 | 38.980 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx další xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx xxxxxxxxxx xxxx xxx bramborářskou xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Kčs | 20 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx xxx 50 ha činí xxxxxxxxxx xxx za xxxxx xxxxx hektar Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx zemědělské xxxx xxx bramborářskou oblast
| Při xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 25 Xxx | 30 Xxx | 35 Xxx | 40 Xxx x xxxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Xxx xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx zemědělská xxx xx každý xxxxx xxxxxx Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx xxxx xxx pícninářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku všech xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||||
| 1 | - | - | - | - | - | - |
| 2 | - | 70 | 80 | 90 | 100 | 110 |
| 3 | 140 | 160 | 180 | 190 | 200 | 210 |
| 4 | 210 | 240 | 260 | 270 | 290 | 310 |
| 5 | 270 | 320 | 360 | 400 | 430 | 460 |
| 6 | 360 | 420 | 470 | 510 | 550 | 590 |
| 7 | 440 | 520 | 580 | 620 | 680 | 730 |
| 8 | 520 | 600 | 680 | 760 | 830 | 900 |
| 9 | 590 | 700 | 810 | 900 | 980 | 1.050 |
| 10 | 660 | 810 | 930 | 1.030 | 1.120 | 1.210 |
| 11 | 750 | 920 | 1.050 | 1.160 | 1.280 | 1.390 |
| 12 | 830 | 1.010 | 1.160 | 1.310 | 1.440 | 1.560 |
| 13 | 910 | 1.110 | 1.290 | 1.460 | 1.600 | 1.730 |
| 14 | 980 | 1.210 | 1.420 | 1.600 | 1.760 | 1.920 |
| 15 | 1.050 | 1.320 | 1.550 | 1.740 | 1.930 | 2.120 |
| 16 | 1.120 | 1.430 | 1.670 | 1.890 | 2.110 | 2.310 |
| 17 | 1.200 | 1.530 | 1.790 | 2.060 | 2.290 | 2.500 |
| 18 | 1.280 | 1.630 | 1.930 | 2.210 | 2.460 | 2.700 |
| 19 | 1.360 | 1.730 | 2.070 | 2.370 | 2.640 | 2.920 |
| 20 | 1.440 | 1.840 | 2.210 | 2.520 | 2.840 | 3.130 |
| 21 | 1.510 | 1.960 | 2.350 | 2.690 | 3.030 | 3.330 |
| 22 | 1.590 | 2.070 | 2.480 | 2.860 | 3.220 | 3.550 |
| 23 | 1.660 | 2.180 | 2.620 | 3.030 | 3.410 | 3.780 |
| 24 | 1.730 | 2.290 | 2.770 | 3.200 | 3.610 | 4.010 |
| 25 | 1.800 | 2.400 | 2.920 | 3.370 | 3.820 | 4.230 |
| 26 | 1.880 | 2.510 | 3.060 | 3.540 | 4.020 | 4.460 |
| 27 | 1.960 | 2.620 | 3.210 | 3.730 | 4.230 | 4.700 |
| 28 | 2.040 | 2.740 | 3.350 | 3.920 | 4.440 | 4.960 |
| 29 | 2.120 | 2.860 | 3.500 | 4.100 | 4.650 | 5.220 |
| 30 | 2.200 | 2.980 | 3.660 | 4.280 | 4.890 | 5.480 |
| 31 | 2.280 | 3.100 | 3.820 | 4.460 | 5.120 | 5.730 |
| 32 | 2.350 | 3.220 | 3.980 | 4.660 | 5.360 | 6.010 |
| 33 | 2.430 | 3.340 | 4.140 | 4.870 | 5.590 | 6.300 |
| 34 | 2.500 | 3.450 | 4.290 | 5.080 | 5.820 | 6.590 |
| 35 | 2.580 | 3.850 | 4.450 | 5.290 | 6.090 | 6.880 |
| 36 | 2.660 | 3.710 | 4.610 | 5.490 | 6.360 | 7.170 |
| 37 | 2.750 | 3.840 | 4.790 | 5.700 | 6.620 | 7.490 |
| 38 | 2.830 | 3.970 | 4.970 | 5.920 | 6.880 | 7.820 |
| 39 | 2.920 | 4.090 | 5.150 | 6.160 | 7.140 | 8.150 |
| 40 | 3.000 | 4.220 | 5.330 | 6.390 | 7.430 | 8.470 |
| 41 | 3.080 | 4.350 | 5.510 | 6.630 | 7.730 | 8.800 |
| 42 | 3.160 | 4.470 | 5.690 | 6.860 | 8.030 | 9.150 |
| 43 | 3.240 | 4.610 | 5.870 | 7.100 | 8.320 | 9.520 |
| 44 | 3.330 | 4.750 | 6.080 | 7.340 | 8.620 | 9.880 |
| 45 | 3.410 | 4.900 | 6.280 | 7.610 | 8.920 | 10.250 |
| 46 | 3.490 | 5.040 | 6.480 | 7.870 | 9.250 | 10.620 |
| 47 | 3.570 | 5.190 | 6.680 | 8.140 | 9.590 | 11.000 |
| 48 | 3.670 | 5.330 | 6.890 | 8.400 | 9.920 | 11.410 |
| 49 | 3.760 | 5.480 | 7.090 | 8.670 | 10.250 | 11.820 |
| 50 | 3.840 | 5.620 | 7.290 | 8.930 | 10.580 | 12.230 |
| Xxx xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx zemědělská xxx za xxxxx xxxxx hektar Kčs: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx všech xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | Při xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | ||
| x xx | 35 Xxx | 40 Kčs x xxxx | x ha | 35 Xxx | 40 Xxx x xxxx |
| xxxx xxxxxxxxxx xxx Xxx: | xxxx xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | 28 | 5.470 | 5.960 |
| 2 | 110 | 120 | 29 | 5.740 | 6.300 |
| 3 | 220 | 230 | 30 | 6.050 | 6.640 |
| 4 | 340 | 350 | 31 | 6.370 | 6.970 |
| 5 | 480 | 510 | 32 | 6.680 | 7.320 |
| 6 | 620 | 650 | 33 | 7.000 | 7.700 |
| 7 | 780 | 830 | 34 | 7.320 | 8.080 |
| 8 | 950 | 1.010 | 35 | 7.670 | 8.460 |
| 9 | 1.110 | 1.180 | 36 | 8.030 | 8.830 |
| 10 | 1.300 | 1.390 | 37 | 8.380 | 9.250 |
| 11 | 1.490 | 1.590 | 38 | 8.730 | 9.680 |
| 12 | 1.680 | 1.780 | 39 | 9.110 | 10.100 |
| 13 | 1.870 | 2.010 | 40 | 9.510 | 10.530 |
| 14 | 2.080 | 2.230 | 41 | 9.910 | 10.970 |
| 15 | 2.290 | 2.450 | 42 | 10.300 | 11.450 |
| 16 | 2.490 | 2.680 | 43 | 10.700 | 11.920 |
| 17 | 2.720 | 2.930 | 44 | 11.130 | 12.400 |
| 18 | 2.950 | 3.170 | 45 | 11.570 | 12.870 |
| 19 | 3.170 | 3.410 | 46 | 12.020 | 13.390 |
| 20 | 3.400 | 3.670 | 47 | 12.460 | 13.920 |
| 21 | 3.630 | 3.930 | 48 | 12.900 | 14.450 |
| 22 | 3.880 | 4.200 | 49 | 13.390 | 14.970 |
| 23 | 4.130 | 4.460 | 50 | 13.880 | 15.520 |
| 24 | 4.370 | 4.750 | Xxx xxxxxxx výměře xxxxx xxxxxxx nad 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx daň xx každý další xxxxxx Xxx: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Xxxxxx xxxxxxx x. 49/1948 Sb. xxxxx xxxxxxxxx dnem 14.4.1948.
Xx xxx xxxxxxxx xxxxxx xxxxxxx nebyl měněn x doplňován.
Právní předpis x. 49/1948 Sb. xxx xxxxxx xxxxxxx xxxxxxxxx č. 77/1952 Sb. s xxxxxxxxx od 22.12.1952.
Xxxxx xxxxxxxxxxxx xxxxxxxx norem xxxxxx xxxxxxxx xxxxxxxx x xxxxxxxx xxxx xxxxxxxxxxxxx, xxxxx se xxxx xxxxxx xxxxxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxx předpisu.