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 Národní xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xx tomto xxxxxx:
Daňová xxxxxxxxx
§1
(1) Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxx, xxxxx xxxxxxxxx xx xxxxxxx účet xxxxxxxxxx xxxxxxxxxxxx xx xx xxxxxx padesáti xxxxxxx xxxxxxx s xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx účet xxxxxxxxxx xxxxxxx osoba, podléhá xxxxxxxxxx xxxx jen, xxxxxxx-xx v xxx xxxxxx a xxxx xxxxx zaměstnává xxx xxxxx, xxxxx nestačí - xxxxx x xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx - xx xxxxxxx práce. Xxxx xxxxxxxx xxxxxx xxxx xxxxxxx u xxxx xx 21 let xxxx x u xxxx, které x xxxxxxxxxxx hospodářství nemohou xxxxxxxxx xxx xxxxx, xxxxx, xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx xxx x xxxxxxxxxxxxxx xxxxxx.
(3) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx více xxxxxxxxx xxxx xxxxxxxx na xxxxxxx xxxx (xx xx. xxxxxxx), xxxxxxxxx xxxxxxxxxx dani xxxxxxxx. Xxx xxx musí xxxx xxxxxxx x xxxxx xxxxxxxx xxxxxxxxx x xxxxxxxx 2; xxxxxxx xxx stanovené xxxxx xxxxxxx. X xxxxxxx (xxxxx a xxxxxx) se xxxxxxxxxxx, xxxxxx-xx jinak prokázáno, xx xxxxxxxxxx hospodářství xxxxxxxxx xxxxxxxx na xxxxxxx xxxx.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) xxxxxxxxxxx se xxxxxxxx xxx, jako xx xxxxxxxxxx xxx xx xxxx.
§2
(1) Xxxxxxxxxxx hospodářstvím xx souhrn xxxxx xxxxxxxxxxx xxxxxxxx a xxxx, xxxxx xxxxx xxxxxxxxxxx celek a xxxxxx trvale xxxxxxxxxxx, xxxxxxxxx nebo rybnikářství xxxx hlavnímu účelu, x xxxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx papírů x xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx x §1 dvě xxxx xxxx zemědělských hospodářství, xxxxxxxx se všechny xx xxxxx xxxxxxxxxx xxxxxxxxxxxx.
§3
X xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx patří též:
1. xxxxxxxx výroba, pokud xx obmezuje xx xxxxxxxxxx výrobků xxxxxxxxx xxxxxxxxxxxx x xxxxx xxxxxx xxxxxx není xxxxxxxxx a převážně xxxxxxxxxxx samostatnými xxxxxxxxxxxx xxxxxxx (xxxxxx, mlýny, xxxxxxxxx, xxxxxxxx, xxxxxxxx, xxxxxxxxx x xxx.) xxxx v xxxxx xxxxxxx xxxx provozována xx xxxxxxxxxxxx v xxxxxxxxxxx závodě (v xxxxxxxxxx, xxxxxxxxx, sušírnách, xxxxxxxxxxxx, xxxxxxxxxxxxx farmách x xxx.);
2. xxxxxxxx xxxxxxxx parifikační xxxx, xxxxx nedochází k xxxxxxx zpracování, za xxxxxxxx xxxxxxxxx pod x. 1;
3. xxxxxx xxxxxxx xxxxxxxxx zemědělského xxxxxxxxxxxx, xxxxxxxxx prodej x xxxxxxx, xxxxxxxxxxx xx živnostensku x xxxxxxxxxx nebo xxxxxxxxxxx xxxxxx xxxxxxxxxx x xxxxxxxx x xxxxxxxxx xxxxx;
4. vedlejší zaměstnání (xxxxxxxxxxx, orání xx xxxx, xxxxx lnu x xxx.), xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx x xxxxxxx po živnostensku.
§4
Xxxxxxxxxxx, xxx se xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxx xxxxxxx, xxxxxxxxxx xx převzaté xx xxxxxxxxxxxxxxx na xxxxxxxx xxxxxx xxxxxxxx xxxxxx.
§5
Xxxxxx-xx xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx hospodářství (§§1 xx 4) xx xxxxxxxxxx provozování xxxxx xxxxxxxxxxxx hospodářství xx společenstvo (xxxxxxxx) xxxx xxxx svépomocné xxxxxxxx x neuzavřeným xxxxxx členů, podléhají xxxxxxxxxx xxxx xxx, xxxx xx xxx xxxxxxxxxx hospodářství xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxx.
§6
Xxxxxxxxx xxxxxx
Xxx xx xxxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxx xxx xx xxxx xxxxxxxx.
Daňové sazby
§7
(1) Xxx xx xxxxxxxx částkou xxxxxxxx v tabulkách xxxxxxxxxxx x tomuto xxxxxx.
(2) Xxx xxxxxxxxx xxxx xxxx xxxxxxxx:
1. xxxxxxx xxxxxx (řepařská, xxxxxxxxxx, bramborářská či xxxxxxxxxxx), xx které xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx největší xxxx, x
2. xxxxxxx xxxxxx všech xxxxxxx x xxxxxxxxxxxx výtěžkem x jejich xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxx dne 30. xxxxxx xxxxxxxxxx xxxx.
§8
(1) Xxx xxxxxxxx, xx které výrobní xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, platí xxxxxx xxxxxxxx, xxxxx xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Xxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxx zemědělská hospodářství, xxxxx xxxx xxxx xxxxxxxxx (§31 x. 3 x §30 x. 3) xx xx xxxxxxx oblasti, xxxxxx výrobním xxxxxxxxx xxxx katastrálního území, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, ve xxxxxxxxxxx xxxxxxxx.
§9
(1) Xxx xxxxxxxxx xxxxxxx xxxxxx všech xxxxxxx s katastrálním xxxxxxxx xxxxxxxxxx xx xxxxxx pozemků věnovaných xxxxxxxxx xxxxxx, vinné xxxx, xxxxxx xxxx xxxxxxx, xxxx věnovaných xxxxxxxxxxxx (zelinářskému i xxxxxxxxx), xxxxxxxxxxx, xxxxxxxxxx x rybnikářství xxxxxxxx, xxxxx xx stanoví xxxxxxxx xxxxxxxx x §31.
(2) Xxxxxxxx katastrální xxxxxxx se zjistí, xxxx-xx xx xxxxxxx xxxxxxxxxxx xxxxxxx všech xxxxxxx jejich xxxxxxxxx xxxxxxx x hektarech.
(3) Xxx xxxxxxxxx xxxxxxx xxxxxx všech xxxxxxx x katastrálním výtěžkem x xxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx x x xxxx xxxxxx xxxxx.
§10
(1) Xxx xx xxxxxxxxx xxxxx, xxxx-xx x zemědělském xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx 15 % xxxxxxx xxxxxx všech pozemků x xxxxxxxxxxxx výtěžkem.
(2) Xxxxxxxx xxx snížení xxxx podle odstavce 1 vyhlásí xxxxxxx xxxxxxx x Úředním xxxxx.
§13
(1) Poplatníkům xxxxxxxx x §1 xxxx. 2 xx xxx xxxxx:
1. x 480 Xxx na xxxxxxx xxxxx dvojice xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx,
2. x 480 Xxx xx xxxxx xxxx,
3. x 540 Xxx xx xxxxx xxxx,
4. x 600 Xxx xx xxxxx x na každé xxxxx xxxx x
5. x 480 Xxx xx každého z xxxxxx.
(2) Xxxxx xxxxxxxx 1 se xxxxxxxx:
x) x xxxxxxx xxxxx xxxxxxx x u xxxxxxxxxxx xxxx xxx x těm, xxxxx xxxx s xxxxxxxxxxx xx xxxxxxxxxx společenství, x
x) x xxxxxxxxx xxxx a x xxxxxx x těm, xxxxx xxxx x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx xxxx xxxxxxxx xx xxx xxxxxxx, xxxxxxxxxx, pastorkové x xxxxxxxxx.
(4) Stejně xxxx xxxx xx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxx a xxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), jsou-li v xxxx xxxxxxxxxx.
(5) Stejně xxxx xxxxxx xx xxxxxxxx též xxxxxxxxx, xxxxxxxxx rodiče, xxxxxxxx, xxxxxx, snachy, xxxxx x tchýně xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx xxxxxx xx xxxxxxxx též xxxxxxx xxxxxxxxxx, xxxxxxx synovci x zletilé xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx xxxxx xxxxxxxxx a x xxxx xxxxxxxxxx.
(7) Xxxxx, na které xx xxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxx jako xxxxxxxxxxx xxxxxxxxxx.
(8) Xxxxxxxxxx xxxxxxxxxx xxxx s poplatníkem xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx xx jeho xxxxxxx xxxxxxx v xxxxx domácnosti a xxxxxxxx x jejích xxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx xxxxx xxxx však xxxx xxxxxx xx příslušníka xxxxxxxxxx xxxxx x xxxxxxx poplatníka.
(9) Xxxxxxxxxx xxxxxxxxxx je x xxxxxxxxxxxx xxxxxxxxxx, poskytuje-li xxxx xxxxx-xx xx xxxxxxxxx xxxxxxxx xxx, xxxxxx x xxxxxxx. Xxxxxxxxxxx xx rozumí xxx xxxxxxxxxxx výměnku. X zaopatření xxxxx, xx-xx příslušník - xxxxxxxxx výměnkáře - xxxxxxx xxxxxx, xxxxxxxxxxx x xxxx xxxxxx.
(10) Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxx xxxx xxx, xxxxx nežijí trvale x xxxxxxxx (xxxxxxxxx) xx společné domácnosti, xxxxx se xxx x 480 Xxx, xxxx-xx nárok xx xxxxxxx xxxx xxxxx xxxxxxxx 1 č. 2.
(11) Poplatníkům, xxxxx xxxxxxxxx nejméně dvě xxxx, x. j. xxxx xx v xxxxxxxxxx xxxxx xx xxxxxx čtrnáctého xxxx, xxxxx xx xxx x 480 Xxx, xxxxxx-xx xxxxx xx xxxxxxxx xxxx anebo xxxxx částky z xxxx podle xxxxxxxxxxxxxxx xxxxxxxx. Omezení xx xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx xx děti xxxxx xxxxxxx xxxxxx xxxxxxx, politické xxxx xxxxxx xxxxxxxxx.
§14
Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2)
x) váleční invalidé x xxxxx xxxx xxxxx xxxxxxx války, xxxxx mají xxxxx xx xxxxxxxxxxxx požitky xx xxxxxx xxxxxxxx xxx xxxxxxxxx zdraví xxxx xxxx,
x) vojenští (xxxxxxxxx) invalidé x xxxxxxx xxxxxxxx xxxxxxxx, xxxx pro xxxxxxxxx xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx pokladny xxxx xxxxx xxxxxxxx x xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, nebo
c) jiné xxxxx xxxxxxx xxxx xxxxxxx xxxxx (xx xx. xxxxxxxx, zmrzačení x xxx.), xx xxxxxxx xxxxxxxxxx, na xxxxx jsou xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxx vadní,
sníží xx xxx daň xxx xxxxxx invalidity xx 20 % xx xx 44 % xxxxxx x 480 Xxx x xxx stupni xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx xxx se xxxxxxxxxxx, že xxxxxx xxxxxxxxxx u invalidů, xxxxxxxxxxxx důchody x xxxxxxxxxxxxxxx xxxxxxxxxxx pojištění, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx jednotlivé xxxxxxx xxxxx (§1 xxxx. 2) vdova xxxx xxxxxxxxx xxxxxxx xx xxxxxxx legionářích (xxxxx xx xxx 24. xxxxxxxx 1919, x. 462 Xx., x xxxxxxxxxxxx xxxx xxxxxxxxxx) x xxxxxxxxxxxxx xxxxxxxxx xxxx za osvobození (xxxxx ze dne 19. xxxxxxxx 1946, č. 255 Sb., x xxxxxxxxxxxxx xxxxxxxxxxxxxx armády v xxxxxxxxx x x xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx boje xx xxxxxxxxxx), xx xxxxxxx xxxxxxxx událostí a xxxxxxx, rasové xxxx xxxxxxxxx persekuce, xxxxx xx xxx xxx x 480 Xxx.
§19
Xxxxx na dani
(1) Xxx se xxxxxxxxx xxxxx xxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxx (§1 xxxx. 2) xxxxxxxxx xxxxxxxx, avšak xxxxxxxxxxxx xxxxxxx xxxx xxxxx §§13 až 15.
(2) Xx takové xxxxxxxx xxxxxx dlužno xxxxxxxxx alimentační xxxxxx, x xxxx xx xxxxxxxxx právně xxxxxxx, xxxxxxxxxxx nemajetných xxxxxxxxxx x linii vzestupné xxxx xxxxxxxx nebo x linii xxxxxxx xx xxxxxxx xxxxxx x nemajetných xxxx xxxxxxxxxxxx xx xxxxxxx xxxxxx, xxxxxxxx xxxxxx xxxxxxxxxx nebo xxxxxxxxxxx xxxx domácnosti x xxxxxxx pohromy.
(3) Xxxxxxx xx xxxxx daň xxxxxxxxxxx xxxxxxxx x §1 odst. 3, xxxx-xx xxxxxxxx xxxxxxx x xxxxxxxxxx 1 x 2 xxxxxxx x xxxx, xxxxx xxxxxxxxx zemědělské xxxxxxxxxxxx xxxxxxxx xx vlastní xxxx.
(4) Směrnice pro xxxxxxxxx přiměřené xxxxx xxxxxxx ministr xxxxxxx x Xxxxxxx xxxxx.
(5) X slevu xxxxx xxxxxx x přiznání.
Xxxxxxx x xxxxx xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx počínajíc xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, xxxxxxxx xxxxx 30. června xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(2) Poplatníci, xxxxx přestali xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, podléhají xxxx končíc rokem, x xxxx zemědělské xxxxxxxxxxxx přestali xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, jestliže xxx 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx během xxxx xxxxxxxxx xxx, xx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx 50 ha, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xx ten xxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx rozšířeno.
§21
(1) Kdo xxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx hospodářství, je xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxx správě xx 30 xxx. Xxxxxxxxx jsou xxxxxxx xxx dědicové, a xx xx 30 xxx xx odevzdání (xxxxxxxxx) xxxxxxxxxxxx.
(2) Opomenutí xxxxxxxx xxxx xxxx xxxxxxxxxx, nezakládá-li xxxxxxxxx xxxxxxxx trestného činu, xxxxxxxxxx xxxxxxx do 5.000 Xxx, x xx x opětovně.
§22
Xxxxxxxxx xxxx
(1) Xxxxxxxxx xx xxxxxxx si xxx sám vypočísti x xxxxxxxxx xx xxxxxxxxxxx bernímu xxxxx xx 31. xxxxx xx xxxxxxxx rozhodného xxxx.
(2) Xxxxxx-xx xxx xxxxxxxxx xxxx, xx xxxxxxx povinen, xxxx-xx xxxxxxxxxx xxxx xxx 2.000 Xxx, zaplatiti 2 % xxxxxxxx x xxxxxxxx x xxxxxxxxxx x 31. xxxxx, 30. xxxxx, 31. červenci a 31. xxxxx.
§23
Xxxxx s xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx xxxxx xxxxxxxxx x xxxxxxxxxxx xxxxxxxx zaplatiti xxxxx xxx xxxxx x xxxx, xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Xxxxxxxx
(1) Xxxxx, xxx xx xxxxxxx xxxxxxx xxxxxxxxxxx xxx, jest xxxxxxx podati xxxxxxxxxx xx 31. xxxxx xxxxx xxxxxx přiznání x xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxx za uplynulý xxx. Xxxx xx xx xxxxxxx xxxxxx xxxxxxxx xxxxx, xxx xxxx xxxxx správou x xxxxxx přiznání xxxxxx. Vzor přiznání xxxx a způsob xxxx podání xxxxxxx xxxxxxxxxxxx financí.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx včas, xxxx býti xxx xxxxxxx xx o 10 %; zvýšení xx xxxxxxx xx 60 xxx xxx xxx vyložení xxxxxxxxxxx xxxxxxx u xxxxxxxx xxxxxxxxx výboru.
§25
Místní xxxxxxxxxxx
(1) X xxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxx berní xxxxxx, v xxxxxx xxxxxx xxx poplatník xxxxxxxx (xxxxx) koncem xxxxxxxxxx roku. Xxxxx-xx xxxxxx xxxxxxxxxx berní xxxxxx xxxxxx xxxxx xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx xxxxxxxxx xxxxx xxxxxx, x jejímž xxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, po xxxxxxx xxxx největší část. Xxxxx-xx místní xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxx, určí xx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 platí xxxxxxx xxx xxxxxx místní xxxxxxxxxxxx berního xxxxx x místního xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx komise).
§26
Xxxxxxxxxx o xxxxxxxx xxxx
(1) O vyměření xxxx vyrozumí berní xxxxxx xxxxxxxxxx hromadně xxxxxxxxxxxxxxx xxxxxxxx národního xxxxxx předpisným xxxxxxxx. Xxxxxx xxxxxx xxxxxx xxxxxxx výbor xx 7 xxx xx xxxxxx x xxxxxxxxx xxxxxxxxxx po dobu 30 xxx.
(2) Počátek x xxxx vyložení xxxxxxx xxxxxxx místní xxxxxxx výbor xxxxxxxxx xx xxxxxx xxxxxx xxxx xxxxx xxxxxxxx x xxxxx xxxxxxxx.
(3) Xx seznamu potvrdí xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx x xxxxx jej berní xxxxxx.
§27
Xxxxxxxx
(1) Xx xxxxxxxx xxxx xxx xx xxxxxxx xxxxxxxx x xxxxxxxxx berní xxxxxx xx 60 dnů xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx národního výboru.
(2) X xxxx lhůtě xxxxx xxxxxxxxxx xxxxxx x xxxxxxxxx xxxxx xxxxxx žádost za xxxxxxx xxxxxx pro xxxxxxxx xxxx. Xxxx xxxxxx žádosti stanoví xx xxxxxxxx xxxxx xx do xxx xxxxxxxx xxxxxxxxxxx xxxxxxxx x xxxx xxx xxxx xxx xx xx zbytku.
(3) X xxxxxxxx rozhoduje x xxxxxxxx platností xxxxxxxx xxxx XX. stolice, xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X xxxxx zemědělské xxxx xxxxxxxxxxx xxxxxx xxxxxxx xxxxxx svými xxxxxxxxxxxx daňovými xxxxxxxx, xxxxxxx xxxxxxxxxx daňové xxxxxx x ústřední xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx zemědělské xxxxxx xxxxxx xxxxxxxx národního xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) xxxx: xxxxxxxx xxxxxxxx národního xxxxxx nebo xxxx xxxxxxxx, xxxxxxxx xxxxxxxx xxxxxxxx Jednotného svazu xxxxxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxx xxxx xxxxxxx, xxxxx xxxx zvolený xxxxxxx národním výborem. Xxxxxxxxx místní zemědělské xxxxxx xxxxxx je xxxxxxxx místního národního xxxxxx xxxx jeho xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx se xxxxxxx xxx xxxxx xxxxxx a tvoří xx xxxxxxxx xxxxxxxxx xxxxxxxxx výboru nebo xxxx xxxxxxxx, zemědělský xxxxxxxx (xxxx xxxxxxxx), xxxxxxxx berní správy, xxxxxxxx xxxxxxxxx sdružení Xxxxxxxxxx svazu xxxxxxxxx x xxxxx xxxxx xxxxxxx volení xxxxxxxx xxxxxxxx výborem. Xxxxxxx xxxxxxx xxxx xxx xxxxx několika xxxxxxx xxxxx xxxxxxx xxxxx xxxxx okresní zemědělskou xxxxxxx xxxxxx. Předsedou xxxxxxx xxxxxxxxxx daňové xxxxxx je předseda xxxxxxxxx národního xxxxxx xxxx jeho zástupce.
(4) Xxxxxxxx zemědělská daňová xxxxxx xx zřizuje xxx xxxxxxxxxxxx financí x xxxxx xx xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx a xxxxxx, xxxxxxxxxxxx xxxxxxx, zemědělství x xxxxxxxxx xxxxxxx x výživy, xxxxxxxx xxxxxxxxx xxxxxx x Xxxxx, zemského xxxxxxxxx xxxxxx v Xxxx x xxxxxx xxxxxxxxxx x Ostravě, xxxxxxxx xxxxxxxxxx ředitelství v Xxxxx a xxxxxxxx xxxxxxxxxx xxxxxxxxxxx x Xxxx, x xx xx jednom zástupci, x xx xxxxxxx xxxxxxxxxx Jednotného svazu xxxxxxx x slovenských xxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxx daňové komise xx xxxxxxxx ministerstva xxxxxxx.
§29
Místním národním výborům (xxxxxxx xxxxxxxxxxx daňovým xxxxxxx) xxxxxxxx:
1. x xxxxxxx, xxx xxxx xxxxxxxxxxx výtěžek xxxxxxxx x xxxxxxxxxxxxx arších, xxxx xxx xxx x těchto nelze xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx katastrálního xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx xx jednotlivá xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxx xxx z xxxxxx úhrnných xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxx stavu [§6 xxxx. 19 xxxxxxxx xxxxxxxx xx xxx 23. xxxxxx 1930, x. 64 Xx., xxxx xx xxxxxxxx xxxxxxxxx xxxxx XX, XXX a IV xxxxxx o pozemkovém xxxxxxxx a jeho xxxxxx (xxxxxxxxxxxxx zákona)]. Xxxxxx-xx xxxxxx zemědělská xxxxxx xxxxxx xxxxx xx 31. xxxxx xxxxxxxxxx xxxx, podá xxx xxxxx xxxxxx;
2. xxxxxxxxxx přeřazení xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx 31. xxxxx xxxxxxxxxx roku; xxxxxx podané xx xxxx xxxxx nemohou xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx.
§30
Xxxxxxxx zemědělským xxxxxxx xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx jednotlivých xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx oblasti (§8 xxxx. 2). Návrh xxxxx xxxxxx ústřední xxxxxxxxxx xxxxxx xxxxxx xx 31. xxxxx xxxxxxxxxx roku; xxxxxx xxxxxx xx této xxxxx xxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx;
2. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx o xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx o xxxxxx xx 15. xxxxxxxx xxxxxxxxxx roku, rozhodne x xxx xxxxxxxx xxxx II. stolice;
3. xxxxxxxxxxx x konečnou xxxxxxxxx o xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx do 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx vliv xx xxxxxxxx xxxx za xxxxx rok.
§31
Ústřední zemědělské xxxxxx xxxxxx xxxxxxxx:
1. stanoviti xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxx na katastrální xxxxx v xxxxxxxxx, xxx jej xxxxx xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx xxx do 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx x Úředním xxxxx xxxxxxx výměry xxxxx §9 xxxx. 1; nestanoví-li xx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, stanoví xx ministerstvo xxxxxxx. Xxxx xxxxxxx stanoví xxxxx xxxx, kolikrát xx xxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx uvedených v §9 xxxx. 1 xxxxxxxx větší než xxx xxxxxxxxx xxxxxxxxx xxxxxx;
3. xxxxxxxxxxx x xxxxxxxx platností o xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx oblasti (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx;
4. xxxxxxxxxxxxx xxxxxxxx poměry xxxxxxxxxx xxxxxx a xxxxxxxxxx xxxxxxxx xxxxxx xxxxx sazeb xxxxxxxxxx xxxx.
§32
Xxxxxxxx x xxxxxxxxxxxx xxxxxxxx komisích xx xxxxxx xxxxxxx. Členové xxxxxxxxxxxx xxxxxxxx komisí xxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxx, xxxxxxxxx x xxxxx xxxxxxxxxx xxxxxx x xxxxxxx x zachovávati o xxxxxxx x xxxxxx xxxxxxxxx.
§33
Xxxxx okresních zemědělských xxxxxxxx xxxxxx, xxxxxxx xxx xxxxxx, xxxxx x znění xxxxx xxxxx xxxxxx vyhlásí xxxxxxx financí, xxxxx xxx o jednací xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx x xxxxxx s xxxxxxxxx xxxxxx, x Xxxxxxx xxxxx.
Přechodná a xxxxxxxxx xxxxxxxxxx
§34
(1) Xxx xxxxx xxxx xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxx xxxxxxxxxx x x xxxxx xxxxxxxxxx xxxxx x jedné daně.
(2) Xxxx-xx poplatníku x xxxx ze xxxx xxxxx xxxx xxxxxxxxxx xxxxx xxxxx §7 xxxx xxxxxx úleva xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, x. 109 Sb., x xxxx ze mzdy, xxxxxx xx xxxx xx xxxxx xxx xxxxxxx xxxxxxxxxx daň xxxxx §§13 až 15.
§35
Xxxxxxx xxxxxxx xxxx
1. xxxx xxxxxxxxxx tabulky xxxxxxxxxx xxxx xxx xx do průměrného xxxxxxxxxxxxx xxxxxxx, tak xx xx celkové xxxxxx,
2. xxxxxxx xxxxxxxx x xxxxxxxx nesrovnalostí x xxxxxxxx, xxx xx prováděním xxxxxx xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx xxxxxxxx k xxxxxxxx xxxxxxx xxxxxxx x případech, xxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx podkladě xxxxxxxxxx nebo xxxx xxxxxxxxx poměru, a
4. xxxxxxxxx xxxxxxxxx v Xxxxxxx xxxxx způsob xxxxxxxxxx xxxxxxxxxx daně xx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxxx podobným právním xxxxxxx.
§36
(1) Xxxxxxxx k xxxxxxxxxx xxxx za xxx 1947 xxxx xxxxxxx xxxxxx všichni xxxxxxxxxx, xxxxx zásadně xxxxxxxxx daňové povinnosti, x xx xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx daň xx xxx 1947 xxxx xxxxxxx xx dvou xxxxxxxx xxxxxxxxx; xxxxx xxxxxxx do 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, xx xxxxxxx výtěžek z xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxx, není xxxxxxxxx xxxxxx xxxxx 1948, xxxxxxxx xxx xxxxxxxx xxxx důchodové x xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Xxxxxxx patřící x xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx jest xxxxxxxxx xxxxxxxxxx xxxx, nejsou xxxxxxxxx xxxxxx xxxxx 1948 xxxxxxxxx pozemkové xxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx xxxxx předpisů xxx xxxxxxxx x xxxxxxxxxxxx. Jsou-li xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxx hlavy XX xxxxx zákona.
(3) Xxxxx xx xxx 21. xxxxx 1946, č. 31 Sb., x xxxx x xxxxxx, xx xxxxxxxxxx počínajíc rokem 1947 na xxxxxx, xxxxx xxxxxxx xxxxx xxxxxxxxxxx zemědělské xxxx xx 31. prosinci 1946 xx xxxxxxx x výkony xxxxxxxxx x xxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx x xx cenu vlastní xxxxxxxx xxxxxxxx vzatých xxxxxx xxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx. Úplaty x ceny xxxxxxx x předchozí xxxx xxxxxxxxxxx xxxxxxxx povinnosti xxxxx části xxxxx, xxxxxx X xxxxxxxx xxxxxxxx xx dne 29. xxxxxx 1941, x. 297 Xx., x xxxxxxxxxx xxxxxxxxxxxx xxx xxxxx daňové x xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxx §2 xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx.
(4) Xxxx xxxxxxxxxx xxxxxxxx (xxxxxxxx daně xxxxxxxxx) xxxxx zákona xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx x x xxxxxxxxx dávce x xxxxxxxxxx xxxxxxxxx xx xxxxxxx, u xxxx xxxxxxxxxxxxx zemědělské xxxx xx xxxxxx důchod (xxxxxx), xxxxx xx xxx u těchto xxxx podroben xxxx xxxxxxxxx (xxxxxxxx xxx xxxxxxxx daně xxxxxxxxx), xxxxx dotčené xxxxx xxxxxxxxxxx xxxxxxxxxx dani. Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxx §3 xxxx. 1 xxxx. x) xxxxxx x. 185/1947 Xx. xxxxxx se x těchto případech x x xxxx, xxxxx xx xxxxxxxx xx xxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxx, xxxxx xxxxxxxxx byl xxxxxxxx xxxx xxxxxxxxx.
§38
(1) Zákon xx xxx 19. xxxxx 1946, č. 30 Sb., x xxxx xxxxxx československého xxxxx x oboru xxxxxxxxx xxxx a xxxxxxxx xxxxxxxxxx monopolů, xx xxxxxxxx xxxxx:
1. x §41 odst. 5 xxxx xxxx xx xxxxxxxx za xxxxx "... xxxxxxx xxx x xxxxxx", xxxxx xxxxx "nebo xxxxxxxxx xxxxxxxxxx dani",
2. §41 xxxx. 6 xx doplňuje další - xxxxx - xxxxx xxxxxx xxxxx" "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xx xxxxx xxxxxxxxxxx zemědělské xxxx, x xxxx xxxxxxxxx také xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
(2) Zákon xx xxx 14. xxxxx 1920, x. 262 Xx., x xxxx x xxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx, xx xxxxxxxx takto:
1. x §1 odst. 2 xxxx xxxx xx xxxxxxxx xx xxxxx "... xxxxxxx xxx x xxxxxx" xxxxx xxxxx "nebo xxxxxxxxx zemědělské xxxx",
2. §1 odst. 3 xx xxxxxxxx další - xxxxxxx - xxxxx xxxxxx znění: "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xx xxxxx podléhající xxxxxxxxxx xxxx, x když xxxxxxxxx také živnost xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx podle §105 xxxx. 1 xxxxxx x xxxxxxx daních xx xxxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx zapsaní xxxx xxxxxxxxxxx do xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xx 60 xxx ode xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxx xx xxxxxxxxx zemědělské xxxx. Xxxx xxxxxxxx xxxx x xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(3) Xxxxxxxxxx §327 xxxx. 1 xxxx xxxxx xxxxxx x xxxxxxx xxxxxx se xxxxxxx; xxxxxxx xx xx xxxxxxxxx xxx vyměření xxxxxxxxx xxxx na xxxxx rok 1947.
§40
V xxxxxxxxx tímto xxxxxxx xxxxxxxxxxxx platí xxxxxxx xxxxxxxxxx zákona x přímých xxxxxx, xx znění předpisů xxx xxxxxxxx x xxxxxxxxxxxx; pokud xxx x xxxxxxxx x xxxxxxxx, platí xxxxxxx xxxxxxxxxx zákona č. 31/1946 Sb.
§41
Tento zákon xxxxxx xxxxxxxxx xxxx xxxxxxxxx; xxxxx xxxx xxx xxxxxxxxxxx daň po xxxx za rok 1947; provede jej xxxxxxx xxxxxxx.
Xx. Beneš x. x.
Xxxxxxxx x. x.
Xx. Dolanský v. x.
Xxxxxxx zemědělské daně xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx | 30 Kčs |
| v 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 nad 50 xx xxxx xxxxxxxxxx xxx za každý 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 Xxx | 40 Xxx | 45 Xxx | 50 Xxx | 55 Xxx | 60 Xxx |
| x ha | činí xxxxxxxxxx xxx Kčs: | |||||
| 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 |
| Při celkové xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Tabulka xxxxxxxxxx xxxx xxx řepařskou xxxxxx
| Xxx celkové xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 65 Xxx | 70 Kčs | 75 Xxx | 80 Xxx x xxxx |
| x xx | xxxx xxxxxxxxxx daň 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 nad 50 xx činí xxxxxxxxxx daň za xxxxx další xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | ||||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx |
| x xx | xxxx zemědělská xxx Xxx: | ||||
| 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 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 ha xxxx zemědělská daň xx každý xxxxx xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 30 Xxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Xxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | ||||
| 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 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx zemědělská xxx xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Xxxxxxx xxxxxxxxxx daně pro xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Kčs | 60 Xxx | 65 Xxx | 70 Xxx x xxxx |
| x xx | xxxx 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 celkové xxxxxx xxxxx pozemků xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx další xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Tabulka xxxxxxxxxx daně xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Xxx | 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 xxxxxx xxxxx pozemků nad 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx pozemků | 25 Kčs | 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 xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za každý xxxxx hektar Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx xxxx xxx pícninářskou oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 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 xxxxx xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx xxxxx pozemků | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | Xxx xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx katastrálním výtěžku xxxxx pozemků | ||
| v xx | 35 Xxx | 40 Xxx a xxxx | x xx | 35 Kčs | 40 Xxx a více |
| činí 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 xxx 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx daň xx xxxxx další xxxxxx Xxx: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Xxxxxx xxxxxxx x. 49/1948 Xx. nabyl xxxxxxxxx xxxx 14.4.1948.
Ke xxx xxxxxxxx právní xxxxxxx xxxxx xxxxx x xxxxxxxxx.
Xxxxxx předpis x. 49/1948 Xx. xxx zrušen xxxxxxx xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx xx 22.12.1952.
Znění xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx právních předpisů x xxxxxxxx xxxx xxxxxxxxxxxxx, xxxxx xx xxxx xxxxxx xxxxxxxxx xxxxx shora uvedeného xxxxxxxx xxxxxxxx.