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 xx xxxxx xxxxxx:
Xxxxxx povinnost
§1
(1) Xxxxxxxxxx xxxx xxxxxxxxx fysické xxxxx, xxxxx xxxxxxxxx xx xxxxxxx účet xxxxxxxxxx hospodářství až xx xxxxxx xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxxxxx výtěžkem.
(2) Xxxxxxxxx-xx xxxxxxxxxx hospodářství xx xxxxxxx xxxx jednotlivá xxxxxxx osoba, podléhá xxxxxxxxxx dani xxx, xxxxxxx-xx x xxx xxxxxx a xxxx xxxxx xxxxxxxxxx xxx xxxxx, pokud xxxxxxx - xxxxx v xxxxxxxxxxx hospodářství xxxx xxxxxxxxxx - xx xxxxxxx xxxxx. Xxxx xxxxxxxx xxxxxx býti xxxxxxx x osob xx 21 xxx xxxx x u xxxx, které v xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx stáří, xxxxx, invaliditu nebo xxxxxxxxxx xxxxxxx xxxxxx, xxxxx jiné xxx x xxxxxxxxxxxxxx xxxxxx.
(3) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx xxxxxxxx na xxxxxxx účet (na xx. xxxxxxx), podléhají xxxxxxxxxx dani xxxxxxxx. Xxx tom musí xxxx splněna x xxxxx xxxxxxxx xxxxxxxxx x odstavci 2; xxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx. X xxxxxxx (druha a xxxxxx) se xxxxxxxxxxx, xxxxxx-xx jinak prokázáno, xx zemědělské xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx účet.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) pozůstalost xx xxxxxxxx xxx, xxxx xx zůstavitel xxx xx xxxx.
§2
(1) Zemědělským hospodářstvím xx xxxxxx xxxxx xxxxxxxxxxx předmětů x xxxx, které tvoří xxxxxxxxxxx xxxxx x xxxxxx xxxxxx zemědělství, xxxxxxxxx xxxx rybnikářství xxxx xxxxxxxx xxxxx, x xxxxxxxx účastí xx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxx x xxxxxxxxx vkladů.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx x §1 xxx xxxx xxxx zemědělských hospodářství, xxxxxxxx xx všechny xx xxxxx xxxxxxxxxx xxxxxxxxxxxx.
§3
X xxxxxxx zemědělského xxxxxxxxxxxx xxxxx též:
1. xxxxxxxx xxxxxx, xxxxx xx xxxxxxxx xx xxxxxxxxxx výrobků vlastního xxxxxxxxxxxx x xxxxx xxxxxx výroba není xxxxxxxxx x xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx (xxxxxx, mlýny, xxxxxxxxx, pivovary, xxxxxxxx, xxxxxxxxx x xxx.) xxxx x xxxxx xxxxxxx není provozována xx xxxxxxxxxxxx v xxxxxxxxxxx xxxxxx (v xxxxxxxxxx, xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxxx, xxxxxxxxxxxxx xxxxxxx x xxx.);
2. dobývání xxxxxxxx xxxxxxxxxxx půdy, xxxxx xxxxxxxxx x xxxxxxx xxxxxxxxxx, za xxxxxxxx xxxxxxxxx xxx x. 1;
3. prodej xxxxxxx xxxxxxxxx zemědělského xxxxxxxxxxxx, vyjímajíc xxxxxx x xxxxxxx, xxxxxxxxxxx xx xxxxxxxxxxxx v xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx otevřených a xxxxxxxx x uvedenému xxxxx;
4. xxxxxxxx xxxxxxxxxx (xxxxxxxxxxx, orání xx xxxx, tření lnu x xxx.), xxxxxxxxxxx xxxxxx příležitostně x xxxxxxx xx živnostensku.
§4
Xxxxxxxxxxx, zda se xxxxxxxxxx hospodářství xxxxxxxxx xx xxxx xxxxxxx, xxxxxxxxxx či xxxxxxxx xx obhospodařování xx xxxxxxxx jiného právního xxxxxx.
§5
Xxxxxx-xx se xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 xx 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx (xxxxxxxx) xxxx jiné xxxxxxxxxx xxxxxxxx x xxxxxxxxxxx xxxxxx xxxxx, xxxxxxxxx xxxxxxxxxx xxxx xxx, xxxx by svá xxxxxxxxxx hospodářství xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxx.
§6
Xxxxxxxxx období
Daň xx xxxxxxxx samostatně xx xxxxx xxxxxxxxxx rok xx jeho xxxxxxxx.
Xxxxxx xxxxx
§7
(1) Xxx xx vyměřuje xxxxxxx xxxxxxxx v tabulkách xxxxxxxxxxx x xxxxxx xxxxxx.
(2) Xxx xxxxxxxxx xxxx jsou rozhodné:
1. xxxxxxx xxxxxx (řepařská, xxxxxxxxxx, bramborářská či xxxxxxxxxxx), xx které xxxx xxxxxxxxxx hospodářství xxxx xxxx xxxxxxxx xxxx, x
2. celková xxxxxx xxxxx pozemků x xxxxxxxxxxxx xxxxxxxx x jejich průměrný xxxxxxxxxxx xxxxxxx podle xxxxx xxx 30. xxxxxx xxxxxxxxxx roku.
§8
(1) Xxx xxxxxxxx, xx xxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx obecné xxxxxxxx, jimiž xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Xxxxxxxxxx xxxxxxxxxxx xxxxx, xx případě xxxxxxxxxx zemědělská hospodářství, xxxxx však xxxx xxxxxxxxx (§31 x. 3 a §30 x. 3) xx xx xxxxxxx xxxxxxx, xxxxxx výrobním podmínkám xxxx katastrálního xxxxx, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxxxxxx xxxxxxxx.
§9
(1) Xxx stanovení xxxxxxx výměry xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxx, tabáku xxxx xxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), xxxxxxxxxxx, xxxxxxxxxx x xxxxxxxxxxxx xxxxxxxx, xxxxx xx xxxxxxx xxxxxxxx xxxxxxxx v §31.
(2) Průměrný xxxxxxxxxxx xxxxxxx xx xxxxxx, xxxx-xx se xxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxx skutečnou xxxxxxx x xxxxxxxxx.
(3) Xxx stanovení xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx x jejich xxxxxxxxx xxxxxxxxxxxxx výtěžku xx xxxxxxxx x x xxxx xxxxxx ladem.
§10
(1) Xxx xx xxxxxxxxx xxxxx, činí-li x zemědělském xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx 15 % celkové xxxxxx xxxxx xxxxxxx x katastrálním xxxxxxxx.
(2) Xxxxxxxx pro xxxxxxx xxxx xxxxx xxxxxxxx 1 xxxxxxx xxxxxxx xxxxxxx v Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx xxxxxxxx x §1 xxxx. 2 se xxx xxxxx:
1. o 480 Xxx xx druhého xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx,
2. x 480 Xxx xx první xxxx,
3. o 540 Xxx xx xxxxx xxxx,
4. o 600 Xxx xx xxxxx x na xxxxx xxxxx dítě x
5. x 480 Xxx xx xxxxxxx x xxxxxx.
(2) Xxxxx xxxxxxxx 1 xx přihlíží:
a) x xxxxxxx xxxxx xxxxxxx x u xxxxxxxxxxx dětí jen x těm, které xxxx x xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, x
x) u zletilých xxxx a x xxxxxx x xxx, xxxxx xxxx v xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx xxxx xxxxxxxx xx xxx xxxxxxx, xxxxxxxxxx, xxxxxxxxxx a xxxxxxxxx.
(4) Xxxxxx xxxx xxxx xx posuzují xxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxx poplatníka xxxx xxxx manželky (xxxxxxx), xxxx-xx v xxxx xxxxxxxxxx.
(5) Xxxxxx xxxx rodiče se xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx xxxxxx, xxxxxxxx, xxxxxx, xxxxxx, tchán x tchýně xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx rodiče xx xxxxxxxx xxx zletilí xxxxxxxxxx, zletilí xxxxxxx x xxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx xxxxx xxxxxxxxx x x xxxx xxxxxxxxxx.
(7) Xxxxx, na které xx xxxxxxxxxx snižuje xxx xxxxx xxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxx xxxx příslušníci xxxxxxxxxx.
(8) Xxxxxxxxxx xxxxxxxxxx xxxx x xxxxxxxxxxx xx xxxxxxxxxx společenství, xxxxx-xx xx xxxx xxxxxxx potřeby v xxxxx xxxxxxxxxx x xxxxxxxx z jejích xxxxxxxxxx. Xxxxxxxxx společenství xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx příslušníka xxxx xxxxxxxxx. Xxx xxxxx xxxx xxxx xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx je x xxxxxxxxxxxx zaopatření, xxxxxxxxx-xx xxxx hradí-li xx xxxxxxxxx xxxxxxxx xxx, xxxxxx x ošacení. Xxxxxxxxxxx xx xxxxxx xxx xxxxxxxxxxx výměnku. X xxxxxxxxxx nejde, xx-xx příslušník - xxxxxxxxx xxxxxxxxx - xxxxxxx příjmy, xxxxxxxxxxx x xxxx xxxxxx.
(10) Xxxxxxxxxxx svobodným, xxxxxxxxx, xxxxxxxxxxx nebo těm, xxxxx nežijí 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. x. xxxx xx v xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxx xxxx, xxxxx xx xxx x 480 Kčs, xxxxxx-xx xxxxx na xxxxxxxx téže xxxxx xxxxx částky x xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Omezení do xxxxxxxxxx roku xxxxxxx, xxxxxxxx xx děti xxxxx xxxxxxx xxxxxx xxxxxxx, politické xxxx xxxxxx xxxxxxxxx.
§14
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2)
x) xxxxxxx xxxxxxxx x xxxxx xxxx xxxxx xxxxxxx války, xxxxx xxxx xxxxx xx xxxxxxxxxxxx xxxxxxx xx xxxxxx pokladny xxx xxxxxxxxx xxxxxx xxxx xxxx,
x) xxxxxxxx (xxxxxxxxx) xxxxxxxx x xxxxxxx xxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxx xxxx xxxxx předpisů x xxxxxxxxxxxxxx sociálním xxxxxxxxx, nebo
c) xxxx xxxxx xxxxxxx xxxx xxxxxxx vadné (na xx. nevidomí, xxxxxxxxx x xxx.), xx xxxxxxx xxxxxxxxxx, xx xxxxx xxxx xxxxxxxx xxxxxxxxxxx domácnosti xxxxxxx xxxx xxxxxxx xxxxx,
xxxxx xx xxx xxx xxx xxxxxx invalidity xx 20 % xx xx 44 % včetně o 480 Xxx x xxx xxxxxx invalidity xxxx 44 % x 960 Xxx. Xxx tom xx xxxxxxxxxxx, xx stupeň xxxxxxxxxx x invalidů, xxxxxxxxxxxx důchody z xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 odst. 2) vdova nebo xxxxxxxxx xxxxxxx po xxxxxxx xxxxxxxxxxx (zákon xx xxx 24. xxxxxxxx 1919, x. 462 Xx., x xxxxxxxxxxxx míst xxxxxxxxxx) x xxxxxxxxxxxxx xxxxxxxxx xxxx xx osvobození (xxxxx xx dne 19. xxxxxxxx 1946, č. 255 Sb., x xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx x xxxxxxxxx a o xxxxxxxxx xxxxxx účastnících xxxxxxxxx xxxx za xxxxxxxxxx), po obětech xxxxxxxx xxxxxxxx x xxxxxxx, xxxxxx nebo xxxxxxxxx persekuce, sníží xx xxx xxx x 480 Xxx.
§19
Xxxxx na xxxx
(1) Xxx xx xxxxxxxxx xxxxx xxx xxxxxxxx xxxxxx, xxxxx poplatníka (§1 odst. 2) xxxxxxxxx zatěžují, xxxxx xxxxxxxxxxxx snížení xxxx xxxxx §§13 xx 15.
(2) Za takové xxxxxxxx xxxxxx dlužno xxxxxxxxx xxxxxxxxxxx xxxxxx, x xxxx je xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x xxxxx xxxxxxxxx xxxx sestupné nebo x xxxxx xxxxxxx xx xxxxxxx stupně x nemajetných osob xxxxxxxxxxxx xx druhého xxxxxx, xxxxxxxx xxxxxx xxxxxxxxxx xxxx příslušníků xxxx xxxxxxxxxx x xxxxxxx pohromy.
(3) Xxxxxxx xx xxxxx xxx xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx-xx xxxxxxxx xxxxxxx x xxxxxxxxxx 1 x 2 xxxxxxx x xxxx, xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx vlastní xxxx.
(4) Xxxxxxxx pro xxxxxxxxx xxxxxxxxx xxxxx xxxxxxx xxxxxxx financí x Xxxxxxx listě.
(5) X xxxxx xxxxx xxxxxx x xxxxxxxx.
Počátek a xxxxx xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx hospodářství, podléhají xxxx xxxxxxxxx xxxxx, x němž xxxxxxxxxx xxxxxxxxxxxx začali provozovati. Xxx xx však xxxxxxxx, xxxxxxxx xxxxx 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Poplatníci, xxxxx xxxxxxxx provozovati xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxx xxxxx, x xxxx zemědělské xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, jestliže již 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx roku xxxxxxxxx xxx, xx xxxxxx obhospodařovaných xxxxxxx xxxxxxxxxxx 50 ha, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxx ještě xx ten xxx, x němž zemědělské xxxxxxxxxxxx xxxx xxxxxxxxx.
§21
(1) Xxx xxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx ohlásiti xx xxxxxxxxx berní xxxxxx xx 30 xxx. Xxxxxxxxx xxxx povinni xxx dědicové, a xx xx 30 xxx po odevzdání (xxxxxxxxx) pozůstalosti.
(2) Xxxxxxxxx xxxxxxxx xxxx býti xxxxxxxxxx, nezakládá-li xxxxxxxxx xxxxxxxx xxxxxxxxx činu, xxxxxxxxxx xxxxxxx xx 5.000 Kčs, a xx x xxxxxxxx.
§22
Xxxxxxxxx daně
(1) Xxxxxxxxx xx xxxxxxx xx xxx xxx xxxxxxxxx x zaplatiti ji xxxxxxxxxxx xxxxxxx xxxxx xx 31. xxxxx xx uplynutí xxxxxxxxxx xxxx.
(2) Nebyla-li xxx xxxxxxxxx xxxx, xx xxxxxxx xxxxxxx, xxxx-xx xxxxxxxxxx více xxx 2.000 Xxx, xxxxxxxxx 2 % poplatek x xxxxxxxx z xxxxxxxxxx x 31. xxxxx, 30. xxxxx, 31. xxxxxxxx x 31. xxxxx.
§23
Xxxxx s poplatníkem xxxxxxxx x §1 xxxx. 3, xxxx xxxxx xxxxxxxxx x xxxxxxxxxxx xxxxxxxx zaplatiti xxxxx xxx každá x xxxx, xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx na vlastní xxxx.
§24
Xxxxxxxx
(1) Xxxxx, xxx xx xxxxxxx platiti xxxxxxxxxxx xxx, xxxx xxxxxxx xxxxxx xxxxxxxxxx xx 31. ledna xxxxx správě přiznání x xxxxx okolnostech xxxxxxxxxx xxx xxxxxxxx xxxx xx uplynulý xxx. Xxxx xx xx xxxxxxx podati xxxxxxxx každý, xxx xxxx berní správou x xxxxxx xxxxxxxx xxxxxx. Vzor přiznání xxxx x způsob xxxx podání xxxxxxx xxxxxxxxxxxx financí.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx včas, xxxx xxxx xxx xxxxxxx xx x 10 %; xxxxxxx xx splatné xx 60 xxx xxx xxx vyložení xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
§25
Xxxxxx xxxxxxxxxxx
(1) X xxxxxxxx zemědělské xxxx xx příslušná xxxxx xxxxxx, x jejímž xxxxxx xxx xxxxxxxxx xxxxxxxx (sídlo) xxxxxx xxxxxxxxxx roku. Nelze-li xxxxxx xxxxxxxxxx berní xxxxxx určiti xxxxx xxxxxxxx (xxxxx) poplatníkova, xx xxxxxxxxx xxxxx xxxxxx, x xxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx xxxx xxxxxxxx část. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxx, xxxx ji xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 xxxxx xxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx x xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx komise).
§26
Vyrozumění o xxxxxxxx xxxx
(1) X xxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxx xxxxxx xxxxxxx výbor do 7 xxx xx xxxxxx k xxxxxxxxx xxxxxxxxxx po xxxx 30 xxx.
(2) Xxxxxxx x xxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxxx xx xxxxxx tabuli xxxx xxxxx xxxxxxxx x xxxxx xxxxxxxx.
(3) Xx xxxxxxx potvrdí xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx x xxxxx jej xxxxx xxxxxx.
§27
Odvolání
(1) Xx vyměření xxxx xxx xx xxxxxxx odvolati x xxxxxxxxx xxxxx xxxxxx xx 60 xxx xxx dne xxxxxxxx xxxxxxxxxxx xxxxxxx u xxxxxxxx xxxxxxxxx xxxxxx.
(2) X téže lhůtě xxxxx xxxxxxxxxx xxxxxx x xxxxxxxxx xxxxx xxxxxx xxxxxx xx xxxxxxx důvodů xxx xxxxxxxx xxxx. Xxxx xxxxxx xxxxxxx stanoví xx xxxxxxxx xxxxx xx xx dne xxxxxxxx příslušného xxxxxxxx x xxxx xxx xxxx jen co xx xxxxxx.
(3) X xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxx xxxxxxxx xxxx XX. xxxxxxx, xx Slovensku pověřenectvo xxxxxxx.
Xxxxxxxxxx daňové komise
§28
(1) X xxxxx zemědělské xxxx spolupůsobí xxxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxxx daňovými xxxxxxxx, xxxxxxx zemědělské xxxxxx xxxxxx x xxxxxxxx xxxxxxxxxx daňová xxxxxx.
(2) Xxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx národního xxxxxx (xxxxxx zemědělské xxxxxx xxxxxx) jsou: xxxxxxxx místního národního xxxxxx xxxx jeho xxxxxxxx, xxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx a předseda xxxxxxxxxx xxxxxx při xxxxxxx národním xxxxxx xxxx xxxx xxxxxxxx, xxxxx xxxx zřízena, xxxxx xxxx xxxxxxx xxxxxxx národním výborem. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxx národního xxxxxx xxxx xxxx xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx se xxxxxxx při xxxxx xxxxxx x xxxxx xx předseda okresního xxxxxxxxx xxxxxx nebo xxxx zástupce, xxxxxxxxxx xxxxxxxx (jeho zástupce), xxxxxxxx xxxxx xxxxxx, xxxxxxxx xxxxxxxxx sdružení Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx výborem. Xxxxxxx xxxxxxx xxxx xxx xxxxx xxxxxxxx berních xxxxx xxxxxxx xxxxx xxxxx okresní xxxxxxxxxxx xxxxxxx xxxxxx. Předsedou xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx předseda xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx se xxxxxxx xxx xxxxxxxxxxxx financí x xxxxx xx xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxx, xxxxxxxxxxxx financí, zemědělství x pozemkové xxxxxxx x výživy, xxxxxxxx xxxxxxxxx xxxxxx x Xxxxx, zemského xxxxxxxxx xxxxxx x Xxxx x xxxxxx expositury x Ostravě, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx v Xxxxx a xxxxxxxx xxxxxxxxxx xxxxxxxxxxx v Xxxx, a xx xx xxxxxx xxxxxxxx, x xx xxxxxxx xxxxxxxxxx Xxxxxxxxxx svazu xxxxxxx x xxxxxxxxxxx xxxxxxxxx. Předsedou xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx ministerstva xxxxxxx.
§29
Xxxxxxx xxxxxxxx xxxxxxx (xxxxxxx zemědělským daňovým xxxxxxx) xxxxxxxx:
1. x xxxxxxx, kde není xxxxxxxxxxx výtěžek xxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxxx xxx xxx x xxxxxx xxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx na katastrální xxxxx na xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx na xxxxxxxx dat z xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxx posledního xxxxxxxx stavu [§6 xxxx. 19 vládního xxxxxxxx ze xxx 23. května 1930, x. 64 Sb., xxxx xx xxxxxxxx xxxxxxxxx xxxxx II, XXX x IV xxxxxx x xxxxxxxxxx xxxxxxxx x jeho xxxxxx (xxxxxxxxxxxxx zákona)]. Xxxxxx-xx místní zemědělská xxxxxx xxxxxx xxxxx xx 31. xxxxx xxxxxxxxxx roku, xxxx xxx berní xxxxxx;
2. xxxxxxxxxx přeřazení xxxxxxxxxxxx xxxxxxxxxxxx hospodářství xx xxxx xxxxxxx oblasti (§8 odst. 2). Xxxxx nutno xxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx 31. xxxxx rozhodného xxxx; xxxxxx xxxxxx xx xxxx lhůtě nemohou xxxx vliv xx xxxxxxxx xxxx xx xxxxx xxx.
§30
Okresním xxxxxxxxxxx daňovým xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx jednotlivých xxxxxxxxxxxxx xxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2). Návrh xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxx komisi xx 31. xxxxx xxxxxxxxxx xxxx; návrhy xxxxxx xx xxxx xxxxx nemohou xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx;
2. rozhodovati x xxxxxxxx platností x xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x xxxxxx xx 15. prosince xxxxxxxxxx roku, xxxxxxxx x xxx xxxxxxxx xxxx II. xxxxxxx;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx zemědělských xxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); nerozhodne-li xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx.
§31
Xxxxxxxx zemědělské daňové xxxxxx přísluší:
1. xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx katastrální xxxxx x případech, xxx jej xxxxx xxxxxxxx x výkazu xxxxxxxx xxxxxxxxxxxxx hodnot; xxxxxxxxx-xx jej do 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx v Úředním xxxxx xxxxxxx xxxxxx xxxxx §9 xxxx. 1; nestanoví-li xx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, stanoví xx xxxxxxxxxxxx financí. Xxxx xxxxxxx xxxxxxx xxxxx xxxx, xxxxxxxx xx xxxxx výtěžek xxxxxxxxxx při pěstování xxxxxx uvedených x §9 xxxx. 1 xxxxxxxx větší xxx xxx pěstování ostatních xxxxxx;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx o xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); nerozhodne-li xx 15. xxxxxxxx xxxxxxxxxx xxxx, nemůže xxxxxxxxx míti xxxx xx xxxxxxxx xxxx xx tento rok;
4. xxxxxxxxxxxxx výnosové xxxxxx xxxxxxxxxx xxxxxx x xxxxxxxxxx xxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxxx xxxx.
§32
Xxxxxxxx v zemědělských xxxxxxxx komisích xx xxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxx daňových komisí xxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxx, xxxxxxxxx x podle xxxxxxxxxx xxxxxx x xxxxxxx x xxxxxxxxxxx x xxxxxxx x komisi xxxxxxxxx.
§33
Xxxxx okresních xxxxxxxxxxxx xxxxxxxx komisí, xxxxxxx xxx komisí, xxxxx x znění xxxxx xxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxx, xxxxx xxx x jednací xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx x xxxxxx s xxxxxxxxx xxxxxx, x Xxxxxxx xxxxx.
Přechodná a xxxxxxxxx xxxxxxxxxx
§34
(1) Táž osoba xxxx býti xxxxxx xx příslušníka xxxxxxxxxx xxxxx u xxxxxxx xxxxxxxxxx a u xxxxx xxxxxxxxxx xxxxx x jedné daně.
(2) Xxxx-xx xxxxxxxxxx x xxxx ze xxxx xxxxx xxxx xxxxxxxxxx xxxxx podle §7 xxxx daňová úleva xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, x. 109 Sb., x xxxx xx xxxx, xxxxxx mu býti xx tento rok xxxxxxx zemědělská xxx xxxxx §§13 xx 15.
§35
Xxxxxxx financí může
1. xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx daně xxx xx do xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, tak xx xx xxxxxxx xxxxxx,
2. učiniti xxxxxxxx x zamezení nesrovnalostí x xxxxxxxx, xxx xx prováděním xxxxxx xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxx, xxx xx xxxxxxxxxx hospodářství xxxxxxxxx xx podkladě xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx, x
4. xxxxxxxxx xxxxxxxxx v Xxxxxxx xxxxx způsob xxxxxxxxxx xxxxxxxxxx daně xx xx xxxxxxx xxxxxxxxx komposesorátům, xxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxxx.
§36
(1) Xxxxxxxx k xxxxxxxxxx xxxx xx xxx 1947 xxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx, x xx xx 30. června 1948.
(2) Xxxxxxxxxx daň xx xxx 1947 xxxx xxxxxxx xx xxxx xxxxxxxx xxxxxxxxx; xxxxx xxxxxxx xx 30. xxxxxx 1948 a xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, po xxxxxxx xxxxxxx x xxxxxxx zemědělského hospodářství, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx berním rokem 1948, xxxxxxxx xxx xxxxxxxx daně xxxxxxxxx x všeobecné daně xxxxxxxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx měnících a xxxxxxxxxxxx.
(2) Xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxx, nejsou xxxxxxxxx xxxxxx xxxxx 1948 podrobeny xxxxxxxxx xxxx podle xxxxxx x xxxxxxx daních, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx. Jsou-li xxxxxxxxxxxxx, xxxxxxx pachtovné xxxxxxx xxxx xxxxx xxxxx XX xxxxx xxxxxx.
(3) Xxxxx ze dne 21. února 1946, č. 31 Sb., x xxxx x xxxxxx, se xxxxxxxxxx xxxxxxxxx xxxxx 1947 xx xxxxxx, xxxxx přijaly xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx xx 31. prosinci 1946 xx xxxxxxx x xxxxxx xxxxxxxxx x xxxxx zemědělského xxxxxxxxxxxx, jakož x xx cenu xxxxxxx xxxxxxxx předmětů xxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx x xxxx xxxxxxx x xxxxxxxxx větě xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx části první, xxxxxx X xxxxxxxx xxxxxxxx xx xxx 29. xxxxxx 1941, x. 297 Sb., x xxxxxxxxxx xxxxxxxxxxxx xxx účely xxxxxx x xxxxxxxx. Použivatelnost xxxxxxxxxx §2 tohoto xxxxxxxx xxxxxxxx xx xxxxxxx.
(4) Xxxx xxxxxxxxxx xxxxxxxx (xxxxxxxx xxxx xxxxxxxxx) xxxxx xxxxxx xx dne 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx x x xxxxxxxxx xxxxx x xxxxxxxxxx xxxxxxxxx xx xxxxxxx, x xxxx xxxxxxxxxxxxx xxxxxxxxxx dani xx xxxxxx xxxxxx (xxxxxx), xxxxx by xxx x těchto xxxx podroben xxxx xxxxxxxxx (xxxxxxxx xxx xxxxxxxx xxxx důchodové), xxxxx dotčené osoby xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxxxxxx dávka xxxxx §3 odst. 1 písm. x) xxxxxx x. 185/1947 Xx. xxxxxx se x xxxxxx případech x x xxxx, xxxxx xx xxxxxxxx xx xxxxxx zjištěný xxxxx xxxxxxxxx xxxx, xxxxx poplatník xxx xxxxxxxx xxxx xxxxxxxxx.
§38
(1) Xxxxx xx xxx 19. xxxxx 1946, č. 30 Sb., o xxxx xxxxxx xxxxxxxxxxxxxxxx xxxxx x xxxxx xxxxxxxxx xxxx x xxxxxxxx xxxxxxxxxx xxxxxxxx, xx doplňuje takto:
1. x §41 odst. 5 prvé xxxx xx zařazují xx xxxxx "... xxxxxxx xxx x obratu", xxxxx slova "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §41 xxxx. 6 xx xxxxxxxx další - xxxxx - xxxxx xxxxxx xxxxx" "Xxxxxxxxxx předcházejících vět xx xxxxxxxxxx na xxxxx podléhající xxxxxxxxxx xxxx, i když xxxxxxxxx také xxxxxxx xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
(2) Zákon xx xxx 14. dubna 1920, x. 262 Xx., x xxxx x xxxx, ve xxxxx xxxxxxxx xxx xxxxxxxx x doplňujících, xx xxxxxxxx xxxxx:
1. x §1 xxxx. 2 xxxx xxxx xx zařazují xx xxxxx "... xxxxxxx xxx z obratu" xxxxx xxxxx "nebo xxxxxxxxx xxxxxxxxxx xxxx",
2. §1 odst. 3 xx doplňují xxxxx - xxxxxxx - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx předcházejících vět xx xxxxxxxxxx xx xxxxx podléhající zemědělské xxxx, i když xxxxxxxxx xxxx živnost xxxxxxxxx, uzenářskou xxxx xxxxxxxxxx."
§39
(1) Sazba xxxxxxxxx xxxx xxxxx §105 xxxx. 1 zákona x přímých xxxxxx xx zvyšuje xxxxxxxxx xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx xxxxxxx xxxx zaznamenaní xx xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx oznámiti do 60 xxx xxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxx xx xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxx vydá x xxxxxx podání xxxxxxx xxxxxxxxxxxx financí.
(3) Xxxxxxxxxx §327 odst. 1 xxxx druhé xxxxxx o xxxxxxx xxxxxx se xxxxxxx; xxxxxxx se ho xxxxxxxxx při xxxxxxxx xxxxxxxxx xxxx xx xxxxx xxx 1947.
§40
X případech xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx ustanovení xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx měnících x xxxxxxxxxxxx; xxxxx xxx x xxxxxxxx x xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxx zákona č. 31/1946 Sb.
§41
Xxxxx xxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx; xxxxx však xxx xxxxxxxxxxx xxx xx xxxx xx xxx 1947; xxxxxxx xxx xxxxxxx xxxxxxx.
Xx. Xxxxx x. x.
Xxxxxxxx v. x.
Xx. Dolanský x. x.
Tabulka xxxxxxxxxx daně xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx | 30 Kčs |
| v xx | xxxx xxxxxxxxxx xxx Kčs: | |||||
| 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 |
| Při xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Kčs | 55 Xxx | 60 Xxx |
| x xx | xxxx xxxxxxxxxx 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 xxxxxxx xxx 50 xx xxxx zemědělská daň xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 65 Xxx | 70 Kčs | 75 Xxx | 80 Xxx x xxxx |
| x xx | xxxx zemědělská xxx Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx xxxxxxx xxxxxx xxxxx pozemků xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Tabulka xxxxxxxxxx daně xxx obilnářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku všech xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Kčs | 25 Xxx |
| x xx | xxxx 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 celkové xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Tabulka zemědělské xxxx pro obilnářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 30 Xxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Kčs |
| v xx | xxxx xxxxxxxxxx xxx Kčs: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Při xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Xxx | 60 Xxx | 65 Xxx | 70 Kčs x xxxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | |||
| 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 |
| Při celkové xxxxxx xxxxx pozemků xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Tabulka xxxxxxxxxx xxxx xxx bramborářskou oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Kčs | 20 Kčs |
| v 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 celkové xxxxxx xxxxx xxxxxxx nad 50 ha xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx zemědělské xxxx xxx bramborářskou xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 25 Kčs | 30 Xxx | 35 Xxx | 40 Kčs x xxxx |
| x xx | xxxx xxxxxxxxxx daň Kčs: | |||
| 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 |
| Při xxxxxxx výměře xxxxx xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx | 30 Kčs |
| v 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 výměře všech xxxxxxx nad 50 xx xxxx zemědělská xxx za každý xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx všech pozemků | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | Xxx xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||
| x ha | 35 Xxx | 40 Kčs x xxxx | x xx | 35 Xxx | 40 Xxx x více |
| činí xxxxxxxxxx xxx Kčs: | činí 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 xxxxxx xxxxx xxxxxxx nad 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Kčs: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Xxxxxx xxxxxxx x. 49/1948 Sb. xxxxx xxxxxxxxx dnem 14.4.1948.
Xx xxx uzávěrky právní xxxxxxx xxxxx měněn x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Xx. xxx zrušen xxxxxxx xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx xx 22.12.1952.
Xxxxx xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxx x xxxxxxxx xxxx xxxxxxxxxxxxx, xxxxx se xxxx netýká xxxxxxxxx xxxxx xxxxx uvedeného xxxxxxxx xxxxxxxx.