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 usneslo xx na xxxxx xxxxxx:
Daňová povinnost
§1
(1) Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxx, xxxxx provozují xx vlastní xxxx xxxxxxxxxx xxxxxxxxxxxx xx xx výměry xxxxxxxx xxxxxxx pozemků s xxxxxxxxxxxx výtěžkem.
(2) Provozuje-li xxxxxxxxxx xxxxxxxxxxxx na xxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxxxxxxxx dani jen, xxxxxxx-xx v xxx xxxxxx x xxxx xxxxx xxxxxxxxxx jen xxxxx, pokud xxxxxxx - xxxxx x xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx - na xxxxxxx xxxxx. Xxxx xxxxxxxx xxxxxx xxxx xxxxxxx u xxxx xx 21 xxx xxxx a x xxxx, které x xxxxxxxxxxx xxxxxxxxxxxx nemohou xxxxxxxxx xxx xxxxx, xxxxx, invaliditu nebo xxxxxxxxxx veřejné xxxxxx, xxxxx jiné xxx x zaměstnaneckém xxxxxx.
(3) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx více fysických xxxx xxxxxxxx na xxxxxxx xxxx (na xx. manželé), podléhají xxxxxxxxxx xxxx xxxxxxxx. Xxx xxx xxxx xxxx splněna x xxxxx xxxxxxxx xxxxxxxxx x odstavci 2; xxxxxxx tam xxxxxxxxx xxxxx xxxxxxx. X xxxxxxx (druha a xxxxxx) xx xxxxxxxxxxx, xxxxxx-xx jinak xxxxxxxxx, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx společně xx xxxxxxx účet.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) xxxxxxxxxxx xx xxxxxxxx xxx, jako xx xxxxxxxxxx byl xx xxxx.
§2
(1) Xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxx a xxxx, xxxxx xxxxx xxxxxxxxxxx xxxxx x xxxxxx xxxxxx xxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx hlavnímu účelu, x výjimkou účastí xx xxxxxxxxxxxx společnostech, xxxxxxx xxxxxx x xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx x §1 xxx nebo xxxx zemědělských xxxxxxxxxxxx, xxxxxxxx xx xxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxx.
§3
X xxxxxxx zemědělského xxxxxxxxxxxx patří xxx:
1. xxxxxxxx xxxxxx, xxxxx xx xxxxxxxx na xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx x xxxxx xxxxxx výroba xxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx (xxxxxx, mlýny, xxxxxxxxx, pivovary, lihovary, xxxxxxxxx x pod.) xxxx v xxxxx xxxxxxx xxxx xxxxxxxxxxx xx živnostensku x xxxxxxxxxxx závodě (x xxxxxxxxxx, xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxxx, xxxxxxxxxxxxx farmách x xxx.);
2. dobývání xxxxxxxx parifikační xxxx, xxxxx xxxxxxxxx x xxxxxxx zpracování, xx xxxxxxxx uvedených pod x. 1;
3. xxxxxx xxxxxxx vlastního xxxxxxxxxxxx xxxxxxxxxxxx, vyjímajíc prodej x xxxxxxx, xxxxxxxxxxx xx xxxxxxxxxxxx v xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxx x xxxxxxxx k xxxxxxxxx xxxxx;
4. vedlejší xxxxxxxxxx (xxxxxxxxxxx, orání xx xxxx, tření xxx x xxx.), xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx x xxxxxxx xx xxxxxxxxxxxx.
§4
Xxxxxxxxxxx, zda se xxxxxxxxxx hospodářství provozuje xx půdě xxxxxxx, xxxxxxxxxx xx xxxxxxxx xx obhospodařování xx xxxxxxxx xxxxxx xxxxxxxx xxxxxx.
§5
Xxxxxx-xx xx xxxx xxxxxxxxxxxxx zemědělských hospodářství (§§1 xx 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx (družstvo) xxxx jiné xxxxxxxxxx xxxxxxxx x neuzavřeným xxxxxx xxxxx, xxxxxxxxx xxxxxxxxxx xxxx xxx, xxxx xx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxx.
§6
Xxxxxxxxx období
Daň xx xxxxxxxx xxxxxxxxxx za xxxxx xxxxxxxxxx xxx xx xxxx uplynutí.
Daňové xxxxx
§7
(1) Xxx xx vyměřuje částkou xxxxxxxx x tabulkách xxxxxxxxxxx k xxxxxx xxxxxx.
(2) Xxx xxxxxxxxx xxxx xxxx xxxxxxxx:
1. xxxxxxx oblast (xxxxxxxx, xxxxxxxxxx, xxxxxxxxxxxx xx xxxxxxxxxxx), xx xxxxx xxxx zemědělské xxxxxxxxxxxx xxxx jeho xxxxxxxx xxxx, a
2. xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx 30. xxxxxx rozhodného xxxx.
§8
(1) Pro xxxxxxxx, xx xxxxx xxxxxxx xxxxxxx leží xxxxxxxxxx xxxxxxxxxxxx, xxxxx obecné xxxxxxxx, jimiž xx xxxxxx zemědělské xxxxxxx xxxxxxx.
(2) Jednotlivá katastrální xxxxx, xx xxxxxxx xxxxxxxxxx zemědělská xxxxxxxxxxxx, xxxxx xxxx xxxx xxxxxxxxx (§31 x. 3 x §30 x. 3) xx xx xxxxxxx xxxxxxx, xxxxxx výrobním xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, ve skutečnosti xxxxxxxx.
§9
(1) Xxx stanovení xxxxxxx výměry xxxxx xxxxxxx s xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx chmele, vinné xxxx, xxxxxx xxxx xxxxxxx, xxxx věnovaných xxxxxxxxxxxx (zelinářskému i xxxxxxxxx), školkařství, xxxxxxxxxx x xxxxxxxxxxxx násobkem, xxxxx xx xxxxxxx xxxxxxxx xxxxxxxx x §31.
(2) Xxxxxxxx xxxxxxxxxxx xxxxxxx xx xxxxxx, xxxx-xx xx celkový xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxx skutečnou xxxxxxx x hektarech.
(3) Xxx stanovení xxxxxxx xxxxxx všech xxxxxxx x xxxxxxxxxxxx xxxxxxxx x jejich xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx x x xxxx xxxxxx xxxxx.
§10
(1) Xxx se xxxxxxxxx sníží, xxxx-xx x xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx více než 15 % xxxxxxx xxxxxx všech xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxx 1 xxxxxxx ministr xxxxxxx v Úředním xxxxx.
§13
(1) Poplatníkům xxxxxxxx x §1 xxxx. 2 se xxx xxxxx:
1. o 480 Xxx xx xxxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx,
2. x 480 Xxx na xxxxx xxxx,
3. x 540 Xxx xx xxxxx xxxx,
4. x 600 Xxx xx xxxxx x xx xxxxx xxxxx xxxx a
5. x 480 Kčs xx každého x xxxxxx.
(2) Xxxxx xxxxxxxx 1 xx xxxxxxxx:
x) x xxxxxxx člena xxxxxxx x x xxxxxxxxxxx dětí xxx x xxx, které xxxx s poplatníkem xx xxxxxxxxxx společenství, x
x) x xxxxxxxxx xxxx a x xxxxxx x těm, xxxxx jsou x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx xxxx xxxxxxxx xx xxx vnukové, xxxxxxxxxx, xxxxxxxxxx x xxxxxxxxx.
(4) Stejně xxxx xxxx se posuzují xxx xxxxxxxxx sourozenci, xxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxx poplatníka xxxx jeho xxxxxxxx (xxxxxxx), jsou-li x xxxx xxxxxxxxxx.
(5) Xxxxxx xxxx rodiče xx xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx rodiče, xxxxxxxx, xxxxxx, xxxxxx, tchán x xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx x xxxx zaopatření.
(6) Xxxxxx xxxx xxxxxx xx xxxxxxxx xxx xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx x zletilé xxxxxx xxxxxxxxxx nebo xxxx xxxxxxxx (xxxxxxx), jsou-li xxxxx xxxxxxxxx a x jeho zaopatření.
(7) Xxxxx, xx které xx xxxxxxxxxx snižuje xxx xxxxx xxxxxxxxxxx xxxxxxxx, označují xx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx.
(8) Příslušník xxxxxxxxxx xxxx s poplatníkem xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx xx jeho xxxxxxx potřeby v xxxxx xxxxxxxxxx a xxxxxxxx z xxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx xxxxx xxxx xxxx xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx u xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx je x xxxxxxxxxxxx zaopatření, poskytuje-li xxxx xxxxx-xx xx xxxxxxxxx xxxxxxxx byt, xxxxxx a xxxxxxx. Xxxxxxxxxxx xx xxxxxx xxx xxxxxxxxxxx xxxxxxx. X zaopatření xxxxx, xx-xx xxxxxxxxxx - xxxxxxxxx xxxxxxxxx - xxxxxxx příjmy, postačující x xxxx xxxxxx.
(10) Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxx xxxx těm, xxxxx xxxxxx xxxxxx x xxxxxxxx (manželkou) xx xxxxxxxx xxxxxxxxxx, xxxxx xx xxx x 480 Xxx, xxxx-xx xxxxx xx xxxxxxx daně xxxxx xxxxxxxx 1 x. 2.
(11) Xxxxxxxxxxx, xxxxx xxxxxxxxx xxxxxxx xxx xxxx, x. j. xxxx xx v xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxx xxxx, xxxxx xx xxx x 480 Kčs, xxxxxx-xx xxxxx xx xxxxxxxx téže xxxxx xxxxx xxxxxx x xxxx podle xxxxxxxxxxxxxxx xxxxxxxx. Omezení xx xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx se xxxx xxxxx xxxxxxx obětmi xxxxxxx, xxxxxxxxx xxxx xxxxxx xxxxxxxxx.
§14
Provozují-li zemědělské xxxxxxxxxxxx xxxx xxxxxxxxxx fysické xxxxx (§1 odst. 2)
x) xxxxxxx xxxxxxxx x xxxxx xxxx xxxxx světové xxxxx, xxxxx mají xxxxx xx xxxxxxxxxxxx xxxxxxx xx xxxxxx pokladny xxx xxxxxxxxx zdraví xxxx xxxx,
x) xxxxxxxx (xxxxxxxxx) xxxxxxxx a xxxxxxx občanští xxxxxxxx, xxxx xxx poškození xxxxxx nebo těla xxxxx xxxxxxxxxxxx xxxxxxx xx státní xxxxxxxx xxxx podle xxxxxxxx x xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx
x) jiné xxxxx xxxxxxx nebo xxxxxxx vadné (xx xx. xxxxxxxx, xxxxxxxxx x pod.), xx xxxxxxx poplatníci, xx xxxxx xxxx xxxxxxxx xxxxxxxxxxx domácnosti xxxxxxx xxxx duševně xxxxx,
xxxxx xx xxx daň xxx stupni xxxxxxxxxx xx 20 % xx do 44 % xxxxxx o 480 Kčs x xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Kčs. Xxx xxx xx xxxxxxxxxxx, xx stupeň xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx důchody x xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx xxxxxxxxxx hospodářství xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 odst. 2) xxxxx xxxx xxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxxxx (xxxxx xx xxx 24. xxxxxxxx 1919, x. 462 Xx., x xxxxxxxxxxxx míst xxxxxxxxxx) x xxxxxxxxxxxxx xxxxxxxxx xxxx xx osvobození (xxxxx xx xxx 19. xxxxxxxx 1946, č. 255 Sb., o xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx x xxxxxxxxx x o xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx), xx xxxxxxx xxxxxxxx xxxxxxxx a xxxxxxx, rasové xxxx xxxxxxxxx persekuce, xxxxx xx xxx daň x 480 Xxx.
§19
Xxxxx na xxxx
(1) Xxx se xxxxxxxxx xxxxx xxx xxxxxxxx xxxxxx, xxxxx poplatníka (§1 xxxx. 2) xxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx snížení xxxx xxxxx §§13 xx 15.
(2) Za xxxxxx xxxxxxxx xxxxxx dlužno xxxxxxxxx xxxxxxxxxxx xxxxxx, x xxxx xx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx příbuzných x xxxxx vzestupné xxxx xxxxxxxx xxxx x xxxxx pobočné xx xxxxxxx xxxxxx x xxxxxxxxxxx xxxx xxxxxxxxxxxx xx druhého xxxxxx, nákladné xxxxxx xxxxxxxxxx nebo xxxxxxxxxxx xxxx domácnosti x xxxxxxx pohromy.
(3) Obdobně xx sníží xxx xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx-xx xxxxxxxx xxxxxxx x xxxxxxxxxx 1 x 2 xxxxxxx x xxxx, které xxxxxxxxx xxxxxxxxxx hospodářství xxxxxxxx xx xxxxxxx xxxx.
(4) Směrnice xxx xxxxxxxxx přiměřené xxxxx xxxxxxx ministr xxxxxxx x Úředním xxxxx.
(5) X slevu nutno xxxxxx x xxxxxxxx.
Xxxxxxx x xxxxx xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxx xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx se xxxx xxxxxxxx, xxxxxxxx ještě 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(2) Poplatníci, xxxxx přestali xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxx rokem, x xxxx zemědělské xxxxxxxxxxxx přestali provozovati. Xxx xx xxxx xxxxxxxx, xxxxxxxx xxx 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(3) Xxxxxxxx xxxxxxxxxxx zemědělského xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx tak, xx xxxxxx xxxxxxxxxxxxxxxxx pozemků xxxxxxxxxxx 50 xx, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xx xxx rok, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx.
§21
(1) Xxx xxxxx xxxx xxxxxxxx provozovati xxxxxxxxxx hospodářství, xx xxxxxxx xxxxxxxx xx xxxxxxxxx berní správě xx 30 xxx. Xxxxxxxxx xxxx xxxxxxx xxx xxxxxxxx, x xx xx 30 xxx xx xxxxxxxxx (xxxxxxxxx) pozůstalosti.
(2) Xxxxxxxxx xxxxxxxx může býti xxxxxxxxxx, xxxxxxxxx-xx xxxxxxxxx xxxxxxxx xxxxxxxxx činu, xxxxxxxxxx xxxxxxx do 5.000 Kčs, x xx x opětovně.
§22
Xxxxxxxxx xxxx
(1) Xxxxxxxxx xx xxxxxxx si xxx xxx xxxxxxxxx x xxxxxxxxx xx xxxxxxxxxxx xxxxxxx úřadu xx 31. xxxxx xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Xxxxxx-xx daň xxxxxxxxx xxxx, xx xxxxxxx xxxxxxx, činí-li xxxxxxxxxx xxxx xxx 2.000 Kčs, zaplatiti 2 % xxxxxxxx x xxxxxxxx z xxxxxxxxxx k 31. xxxxx, 30. xxxxx, 31. červenci a 31. xxxxx.
§23
Xxxxx x xxxxxxxxxxx xxxxxxxx v §1 xxxx. 3, xxxx xxxxx společnou x xxxxxxxxxxx zavázána xxxxxxxxx xxxxx xxx xxxxx x osob, které xxxxxxxxxx hospodářství xxxxxxxxx xxxxxxxx xx vlastní xxxx.
§24
Xxxxxxxx
(1) Xxxxx, kdo xx xxxxxxx xxxxxxx xxxxxxxxxxx xxx, jest xxxxxxx xxxxxx každoročně xx 31. xxxxx xxxxx xxxxxx xxxxxxxx x všech xxxxxxxxxxx xxxxxxxxxx pro xxxxxxxx xxxx xx xxxxxxxx xxx. Mimo xx xx povinen xxxxxx xxxxxxxx každý, kdo xxxx xxxxx správou x xxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx x způsob xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx xxxx, xxxx xxxx xxx xxxxxxx xx x 10 %; zvýšení xx xxxxxxx xx 60 xxx ode xxx vyložení xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
§25
Místní xxxxxxxxxxx
(1) X xxxxxxxx xxxxxxxxxx daně xx xxxxxxxxx xxxxx xxxxxx, x xxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxx (xxxxx) xxxxxx xxxxxxxxxx roku. Xxxxx-xx xxxxxx xxxxxxxxxx xxxxx xxxxxx určiti xxxxx xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx příslušná xxxxx xxxxxx, x jejímž xxxxxx xx zemědělské xxxxxxxxxxxx, po xxxxxxx xxxx největší část. Xxxxx-xx xxxxxx příslušnost xxxxxx xxx tímto xxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxx.
(2) Odstavec 1 xxxxx xxxxxxx xxx určení místní xxxxxxxxxxxx berního xxxxx x xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx).
§26
Xxxxxxxxxx o xxxxxxxx xxxx
(1) O vyměření xxxx xxxxxxxx berní xxxxxx poplatníky xxxxxxxx xxxxxxxxxxxxxxx místního národního xxxxxx předpisným xxxxxxxx. Xxxxxx vyloží xxxxxx xxxxxxx xxxxx xx 7 xxx xx xxxxxx k xxxxxxxxx xxxxxxxxxx po xxxx 30 xxx.
(2) Počátek x xxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx výbor xxxxxxxxx xx xxxxxx xxxxxx xxxx xxxxx xxxxxxxx x xxxxx xxxxxxxx.
(3) Xx seznamu potvrdí xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx x xxxxx jej xxxxx xxxxxx.
§27
Xxxxxxxx
(1) Xx vyměření xxxx xxx xx xxxxxxx xxxxxxxx x xxxxxxxxx berní xxxxxx xx 60 xxx xxx dne xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx národního výboru.
(2) X xxxx lhůtě xxxxx xxxxxxxxxx xxxxxx x xxxxxxxxx berní xxxxxx xxxxxx xx xxxxxxx xxxxxx pro xxxxxxxx xxxx. Xxxx xxxxxx xxxxxxx stanoví xx xxxxxxxx xxxxx xx do dne xxxxxxxx xxxxxxxxxxx vyřízení x xxxx xxx xxxx jen xx xx zbytku.
(3) X xxxxxxxx rozhoduje s xxxxxxxx xxxxxxxxx xxxxxxxx xxxx II. xxxxxxx, xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx daňové komise
§28
(1) X xxxxx zemědělské xxxx xxxxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x ústřední xxxxxxxxxx daňová xxxxxx.
(2) Xxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx národního xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) xxxx: xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx jeho xxxxxxxx, xxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxx svazu xxxxxxxxx x předseda xxxxxxxxxx komise xxx xxxxxxx xxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxx xxxx xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxx národním výborem. Xxxxxxxxx xxxxxx zemědělské xxxxxx xxxxxx je xxxxxxxx místního národního xxxxxx xxxx xxxx xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx komise se xxxxxxx při berní xxxxxx x xxxxx xx xxxxxxxx okresního xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, zemědělský xxxxxxxx (xxxx xxxxxxxx), xxxxxxxx berní xxxxxx, xxxxxxxx okresního xxxxxxxx Xxxxxxxxxx svazu zemědělců x xxxxx xxxxx xxxxxxx volení xxxxxxxx xxxxxxxx xxxxxxx. Ministr xxxxxxx může xxx xxxxx několika xxxxxxx xxxxx xxxxxxx xxxxx xxxxx okresní zemědělskou xxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx je xxxxxxxx xxxxxxxxx národního xxxxxx xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxx xxx ministerstvu financí x xxxxx xx xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx a xxxxxx, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxxxxx xxxxxxx x xxxxxx, zemského xxxxxxxxx xxxxxx x Xxxxx, xxxxxxxx xxxxxxxxx xxxxxx v Xxxx x xxxxxx xxxxxxxxxx x Ostravě, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx v Xxxxx a xxxxxxxx xxxxxxxxxx ředitelství v Xxxx, x xx xx jednom xxxxxxxx, x po xxxxxxx xxxxxxxxxx Xxxxxxxxxx svazu xxxxxxx a xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx ústřední xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx ministerstva xxxxxxx.
§29
Místním xxxxxxxx xxxxxxx (xxxxxxx xxxxxxxxxxx daňovým xxxxxxx) přísluší:
1. v xxxxxxx, xxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxxx xxx jej x těchto xxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx katastrálního xxxxxxx xxxxxxxxxxxxx xx katastrální xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx na xxxxxxxx dat x xxxxxx xxxxxxxx katastrálních xxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxx [§6 xxxx. 19 xxxxxxxx xxxxxxxx ze xxx 23. xxxxxx 1930, x. 64 Xx., xxxx se částečně xxxxxxxxx hlavy XX, XXX a XX xxxxxx o xxxxxxxxxx xxxxxxxx x xxxx xxxxxx (xxxxxxxxxxxxx xxxxxx)]. Xxxxxx-xx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxx xx 31. xxxxx xxxxxxxxxx xxxx, podá xxx berní správa;
2. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx hospodářství xx xxxx výrobní xxxxxxx (§8 odst. 2). Xxxxx xxxxx podati xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx 31. xxxxx rozhodného roku; xxxxxx xxxxxx xx xxxx lhůtě xxxxxxx xxxx vliv xx xxxxxxxx xxxx xx xxxxx xxx.
§30
Xxxxxxxx xxxxxxxxxxx daňovým xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx jednotlivých xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx oblasti (§8 xxxx. 2). Xxxxx xxxxx xxxxxx ústřední xxxxxxxxxx xxxxxx komisi xx 31. xxxxx xxxxxxxxxx xxxx; návrhy xxxxxx po xxxx xxxxx nemohou xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx;
2. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx o xxxxxxxx podle §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx o xxxxxx xx 15. prosince xxxxxxxxxx xxxx, rozhodne x xxx xxxxxxxx xxxx XX. xxxxxxx;
3. xxxxxxxxxxx s xxxxxxxx xxxxxxxxx x přeřazení xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx jiné výrobní xxxxxxx (§8 xxxx. 2); nerozhodne-li xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx přeřazení xxxx vliv xx xxxxxxxx xxxx xx xxxxx xxx.
§31
Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx přísluší:
1. stanoviti xxxxxxx xxxxxxxxxxx výtěžek xxxxxxxxxxx xx katastrální xxxxx v xxxxxxxxx, xxx jej xxxxx xxxxxxxx x výkazu xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx xxx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx x Úředním xxxxx xxxxxxx xxxxxx xxxxx §9 odst. 1; xxxxxxxxx-xx xx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xx xxxxxxxxxxxx xxxxxxx. Xxxx násobky xxxxxxx xxxxx xxxx, kolikrát xx xxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxxx v §9 xxxx. 1 xxxxxxxx xxxxx xxx xxx xxxxxxxxx xxxxxxxxx xxxxxx;
3. xxxxxxxxxxx s xxxxxxxx platností o xxxxxxxxx jednotlivých katastrálních xxxxx do jiné xxxxxxx oblasti (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx roku, xxxxxx xxxxxxxxx míti vliv xx xxxxxxxx daně xx tento xxx;
4. xxxxxxxxxxxxx výnosové xxxxxx xxxxxxxxxx výroby a xxxxxxxxxx xxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxxx xxxx.
§32
Xxxxxxxx v xxxxxxxxxxxx xxxxxxxx xxxxxxxx je xxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx povinni xxxxxxxxxxx xxxxx zákona, xxxxxxxxx x xxxxx nejlepšího xxxxxx x xxxxxxx x xxxxxxxxxxx o xxxxxxx v xxxxxx xxxxxxxxx.
§33
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx komisí, xxxxxxx xxx xxxxxx, xxxxx x xxxxx xxxxx xxxxx xxxxxx vyhlásí xxxxxxx xxxxxxx, xxxxx xxx o xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx x xxxxxx x ministrem xxxxxx, x Xxxxxxx xxxxx.
Xxxxxxxxx x xxxxxxxxx xxxxxxxxxx
§34
(1) Xxx xxxxx xxxx býti xxxxxx xx xxxxxxxxxxx domácnosti xxxxx u xxxxxxx xxxxxxxxxx x x xxxxx xxxxxxxxxx pouze x xxxxx xxxx.
(2) Xxxx-xx xxxxxxxxxx x xxxx ze xxxx xxxxx roku xxxxxxxxxx xxxxx xxxxx §7 xxxx daňová úleva xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, x. 109 Xx., x xxxx ze xxxx, xxxxxx xx xxxx xx tento xxx xxxxxxx xxxxxxxxxx xxx xxxxx §§13 až 15.
§35
Xxxxxxx xxxxxxx může
1. xxxx xxxxxxxxxx tabulky xxxxxxxxxx daně jak xx xx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxx xx do celkové xxxxxx,
2. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxxxxxxxx x xxxxxxxx, xxx xx xxxxxxxxxx xxxxxx xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx xxxxxxxx x xxxxxxxx dvojího zdanění x xxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxxx jemu xxxxxxxxx xxxxxx, x
4. xxxxxxxxx xxxxxxxxx x Xxxxxxx listě způsob xxxxxxxxxx xxxxxxxxxx xxxx xx xx pozemků xxxxxxxxx komposesorátům, xxxxxxxxxx xxxx podobným xxxxxxx xxxxxxx.
§36
(1) Xxxxxxxx k xxxxxxxxxx xxxx xx xxx 1947 xxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx, x to xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx xxx za xxx 1947 jest xxxxxxx xx xxxx xxxxxxxx xxxxxxxxx; xxxxx xxxxxxx xx 30. xxxxxx 1948 a xxxxx do 30. xxxx 1948.
§37
(1) Xxxxxx, po xxxxxxx xxxxxxx x xxxxxxx zemědělského xxxxxxxxxxxx, xxxxx je xxxxxxxxx xxxxxxxxxx daně, není xxxxxxxxx xxxxxx rokem 1948, xxxxxxxx xxx xxxxxxxx daně xxxxxxxxx x xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxx x přímých xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Pozemky xxxxxxx x zemědělskému hospodářství, xxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxx, nejsou xxxxxxxxx berním rokem 1948 xxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxx x přímých xxxxxx, xx xxxxx xxxxxxxx xxx měnících x xxxxxxxxxxxx. Xxxx-xx xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx rentové xxxx podle xxxxx XX téhož zákona.
(3) Xxxxx ze xxx 21. xxxxx 1946, č. 31 Sb., o dani x xxxxxx, xx xxxxxxxxxx xxxxxxxxx rokem 1947 na xxxxxx, xxxxx přijaly osoby xxxxxxxxxxx xxxxxxxxxx dani xx 31. prosinci 1946 xx xxxxxxx x xxxxxx xxxxxxxxx x xxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx x xx xxxx xxxxxxx xxxxxxxx předmětů vzatých xxxxxx xxxxxxx xx xxxxxxxxxxxx hospodářství. Xxxxxx x xxxx xxxxxxx x xxxxxxxxx větě xxxxxxxxxxx xxxxxxxx povinnosti xxxxx xxxxx první, xxxxxx X xxxxxxxx xxxxxxxx xx dne 29. xxxxxx 1941, x. 297 Xx., x záznamních povinnostech xxx účely daňové x xxxxxxxx. Použivatelnost xxxxxxxxxx §2 xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx.
(4) Xxxx podrobeným xxxxxxxx (xxxxxxxx xxxx xxxxxxxxx) xxxxx xxxxxx xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx x o xxxxxxxxx xxxxx x xxxxxxxxxx přírůstků xx xxxxxxx, x osob xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxx xxxxxx (xxxxxx), xxxxx xx xxx u xxxxxx xxxx xxxxxxxx xxxx xxxxxxxxx (xxxxxxxx xxx xxxxxxxx daně důchodové), xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxx §3 xxxx. 1 písm. x) xxxxxx x. 185/1947 Xx. vyměří se x xxxxxx případech x x xxxx, xxxxx by připadla xx xxxxxx xxxxxxxx xxxxx předchozí xxxx, xxxxx xxxxxxxxx byl xxxxxxxx xxxx důchodové.
§38
(1) Zákon xx xxx 19. xxxxx 1946, č. 30 Sb., x xxxx úpravě xxxxxxxxxxxxxxxx xxxxx x xxxxx xxxxxxxxx daní x xxxxxxxx xxxxxxxxxx monopolů, xx xxxxxxxx xxxxx:
1. x §41 xxxx. 5 prvé xxxx xx xxxxxxxx za xxxxx "... platiti xxx x xxxxxx", xxxxx slova "xxxx xxxxxxxxx zemědělské dani",
2. §41 xxxx. 6 xx xxxxxxxx xxxxx - třetí - xxxxx tohoto xxxxx" "Xxxxxxxxxx předcházejících vět xx nevztahují xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x xxxx xxxxxxxxx xxxx živnost xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
(2) Xxxxx ze xxx 14. xxxxx 1920, x. 262 Xx., o dani x masa, xx xxxxx xxxxxxxx xxx xxxxxxxx x doplňujících, xx xxxxxxxx takto:
1. x §1 odst. 2 xxxx xxxx xx xxxxxxxx za xxxxx "... platiti xxx x obratu" xxxxx slova "nebo xxxxxxxxx xxxxxxxxxx dani",
2. §1 odst. 3 xx doplňují xxxxx - xxxxxxx - xxxxx tohoto xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx vět xx nevztahují xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x když xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx xxxxx §105 xxxx. 1 xxxxxx x xxxxxxx xxxxxx xx xxxxxxx xxxxxxxxx xxxxxx rokem 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx zapsaní xxxx zaznamenaní do xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx do 60 xxx xxx xxx xxxxxxxxx tohoto xxxxxx pozemky, které xxxxxxx x zemědělskému xxxxxxxxxxxx, xxx je xxxxxxxxx xxxxxxxxxx xxxx. Xxxx oznámení vydá x způsob xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(3) Xxxxxxxxxx §327 xxxx. 1 věty druhé xxxxxx x xxxxxxx xxxxxx xx zrušuje; xxxxxxx se xx xxxxxxxxx při xxxxxxxx xxxxxxxxx xxxx na xxxxx rok 1947.
§40
X případech xxxxx xxxxxxx neupravených platí xxxxxxx ustanovení zákona x přímých daních, xx xxxxx xxxxxxxx xxx měnících x xxxxxxxxxxxx; xxxxx xxx x xxxxxxxx x xxxxxxxx, xxxxx obdobně xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Tento zákon xxxxxx xxxxxxxxx xxxx vyhlášení; xxxxx xxxx pro xxxxxxxxxxx xxx po xxxx za xxx 1947; provede jej xxxxxxx xxxxxxx.
Xx. Beneš x. x.
Xxxxxxxx x. x.
Xx. Xxxxxxxx x. x.
Xxxxxxx zemědělské xxxx xxx xxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 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 xxx 50 xx xxxx zemědělská xxx xx xxxxx xxxxx xxxxxx Kčs: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Kčs | 40 Xxx | 45 Xxx | 50 Xxx | 55 Xxx | 60 Xxx |
| x xx | xxxx 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 ha 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 xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx pozemků | 65 Xxx | 70 Kčs | 75 Kčs | 80 Xxx a 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 xxxxxx xxxxx pozemků xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx zemědělské daně xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | ||||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx |
| x ha | činí xxxxxxxxxx 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 všech xxxxxxx xxx 50 ha xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx zemědělské xxxx pro xxxxxxxxxxx xxxxxx
| Xxx celkové výměře | při xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 30 Xxx | 35 Kčs | 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 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 xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx pozemků | |||
| všech xxxxxxx | 55 Kčs | 60 Xxx | 65 Xxx | 70 Xxx a xxxx |
| x xx | xxxx zemědělská 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 ha xxxx xxxxxxxxxx xxx xx xxxxx další xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx |
| x xx | xxxx xxxxxxxxxx daň 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 xx činí xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx zemědělské daně xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 25 Xxx | 30 Xxx | 35 Kčs | 40 Xxx x xxxx |
| x ha | činí 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 xxxxx xxxxx xxxxxx Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Tabulka xxxxxxxxxx daně xxx pícninářskou oblast
| Při xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku všech xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Kčs |
| v ha | činí xxxxxxxxxx xxx Kčs: | |||||
| 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 |
| Při xxxxxxx výměře všech xxxxxxx xxx 50 xx xxxx zemědělská xxx xx každý xxxxx xxxxxx Kčs: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | Xxx celkové xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | ||
| x xx | 35 Xxx | 40 Kčs x xxxx | x xx | 35 Kčs | 40 Xxx x více |
| činí xxxxxxxxxx xxx Xxx: | xxxx xxxxxxxxxx xxx Kčs: | ||||
| 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 | Při xxxxxxx xxxxxx všech 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 | |
Právní předpis x. 49/1948 Xx. xxxxx xxxxxxxxx dnem 14.4.1948.
Ke xxx uzávěrky právní xxxxxxx xxxxx měněn x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Sb. xxx xxxxxx právním xxxxxxxxx č. 77/1952 Sb. s xxxxxxxxx od 22.12.1952.
Xxxxx xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxx x xxxxxxxx xxxx xxxxxxxxxxxxx, xxxxx xx xxxx netýká derogační xxxxx xxxxx uvedeného xxxxxxxx xxxxxxxx.